Federal (United States) · Session law
Pub. L. 88-272 — To amend the Internal Revenue Code of 1054 to reduce individual and corporate income taxes, to make certain structural changes with respect to the income tax, and for other purposes.
51 sections
1 group
42 sections filed directly here
- Pub. L. 88-272, tit. II, sec. 201DIVIDENDS RECEIVED BY INDIVIDUALS.Enacted
- Pub. L. 88-272, tit. II, sec. 202RETIREMENT INCOME CREDIT OF CERTAIN MARRIED INDIVIDUALS.Enacted
- Pub. L. 88-272, tit. II, sec. 203REPEAL OF REQUIREMENT THAT BASIS OF SECTION 38 PROPERTY BE REDUCED BY 7 PERCENT; OTHER PROVISIONS RELATING TO INVESTMENT CREDIT.Enacted
- Pub. L. 88-272, tit. II, sec. 204GROUP-TERM LIFE INSURANCE PURCHASED FOR EMPLOYEES.Enacted
- Pub. L. 88-272, tit. II, sec. 205AMOUNTS RECEIVED UNDER WAGE CONTINUATION PLANS.Enacted
- Pub. L. 88-272, tit. II, sec. 206EXCLUSION FROM GROSS INCOME OF GAIN ON SALE OR EXCHANGE OF RESIDENCE OF INDIVIDUAL WHO HAS ATTAINED AGE 65.Enacted
- Pub. L. 88-272, tit. II, sec. 207DENIAL OF DEDUCTION FOR CERTAIN STATE, LOCAL, AND FOREIGN TAXES.Enacted
- Pub. L. 88-272, tit. II, sec. 208PERSONAL CASUALTY AND THEFT LOSSES.Enacted
- Pub. L. 88-272, tit. II, sec. 209CHARITABLE, ETC., CONTRIBUTIONS AND GIFTS.Enacted
- Pub. L. 88-272, tit. II, sec. 210LOSSES ARISING FROM EXPROPRIATION OF PROPERTY BY GOVERNMENTS OF FOREIGN COUNTRIES.Enacted
- Pub. L. 88-272, tit. II, sec. 211ONE-PERCENT LIMITATION ON MEDICINE AND DRUGS.Enacted
- Pub. L. 88-272, tit. II, sec. 212CARE OF DEPENDENTS.Enacted
- Pub. L. 88-272, tit. II, sec. 213MOVING EXPENSES.Enacted
- Pub. L. 88-272, tit. II, sec. 214100 PERCENT DIVIDENDS RECEIVED DEDUCTION FOR MEMBERS OF ELECTING AFFILIATED GROUPS.Enacted
- Pub. L. 88-272, tit. II, sec. 215INTEREST ON LOANS INCURRED TO PURCHASE CERTAIN INSURANCE AND ANNUITY CONTRACTS.Enacted
- Pub. L. 88-272, tit. II, sec. 216INTEREST ON INDEBTEDNESS INCURRED OR CONTINUED TO PURCHASE OR CARRY TAX-EXEMPT BONDS.Enacted
- Pub. L. 88-272, tit. II, sec. 217LIMITATION OF TRAVEL ALLOCATION REQUIREMENT TO FOREIGN TRAVEL.Enacted
- Pub. L. 88-272, tit. II, sec. 218ACQUISITION OF STOCK IN EXCHANGE FOR STOCK OF CORPORATION WHICH IS IN CONTROL OF ACQUIRING CORPORATION.Enacted
- Pub. L. 88-272, tit. II, sec. 219RETROACTIVE QUALIFICATION OF CERTAIN UNION-NEGOTIATED MULTIEMPLOYER PENSION PLANS.Enacted
- Pub. L. 88-272, tit. II, sec. 220QUALIFIED PENSION, ETC., PLAN COVERAGE FOR EMPLOYEES OF CERTAIN SUBSIDIARY EMPLOYERS.Enacted
- Pub. L. 88-272, tit. II, sec. 221EMPLOYEE STOCK OPTIONS AND PURCHASE PLANS.Enacted
- Pub. L. 88-272, tit. II, sec. 222SALES AT RETAIL UNDER REVOLVING CREDIT PLANS.Enacted
- Pub. L. 88-272, tit. II, sec. 223TIMING OF DEDUCTIONS IN CERTAIN CASES WHERE ASSERTED LIABILITIES ARE CONTESTED.Enacted
- Pub. L. 88-272, tit. II, sec. 224INTEREST ON CERTAIN DEFERRED PAYMENTS.Enacted
- Pub. L. 88-272, tit. II, sec. 225PERSONAL HOLDING COMPANIES.Enacted
- Pub. L. 88-272, tit. II, sec. 226TREATMENT OF PROPERTY IN CASE OF OIL AND GAS WELLS.Enacted
- Pub. L. 88-272, tit. II, sec. 227TREATMENT OF CERTAIN IRON ORE ROYALTIES.Enacted
- Pub. L. 88-272, tit. II, sec. 228INSURANCE COMPANIES.Enacted
- Pub. L. 88-272, tit. II, sec. 229REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 88-272, tit. II, sec. 230CAPITAL LOSS CARRYOVERS FOR TAXPAYERS OTHER THAN CORPORATIONS.Enacted
- Pub. L. 88-272, tit. II, sec. 231GAIN FROM DISPOSITIONS OF CERTAIN DEPRECIABLE REALTY.Enacted
- Pub. L. 88-272, tit. II, sec. 232AVERAGING.Enacted
- Pub. L. 88-272, tit. II, sec. 233SMALL BUSINESS CORPORATIONS.Enacted
- Pub. L. 88-272, tit. II, sec. 234REPEAL OF ADDITIONAL 2-PERCENT TAX FOR CORPORATIONS FILING CONSOLIDATED RETURNS.Enacted
- Pub. L. 88-272, tit. II, sec. 235REDUCTION OF SURTAX EXEMPTION IN CASE OF CERTAIN CONTROLLED CORPORATIONS, ETC.Enacted
- Pub. L. 88-272, tit. II, sec. 236VALIDITY OF TAX LIENS AGAINST PURCHASERS OF MOTOR VEHICLES.Enacted
- Pub. L. 88-272, tit. II, sec. 237EXCLUSION OF EARNED INCOME OF CERTAIN UNITED STATES CITIZENS WHO ARE RESIDENTS OF FOREIGN COUNTRIES.Enacted
- Pub. L. 88-272, tit. II, sec. 238LOSSES ARISING FROM CONFISCATION OF PROPERTY BY CUBA.Enacted
- Pub. L. 88-272, tit. II, sec. 239CREDIT OR REFUND OF SELF-EMPLOYMENT TAX.Enacted
- Pub. L. 88-272, tit. II, sec. 240EXTENSION OF TIME FOR PAYMENT OF ESTATE TAX ON VALUE OF REVERSIONARY OR REMAINDER INTEREST IN PROPERTY.Enacted
- Pub. L. 88-272, tit. III, sec. 301OPTIONAL TAX IF ADJUSTED GROSS INCOME IS LESS THAN $5,000.Enacted
- Pub. L. 88-272, tit. III, sec. 302INCOME TAX COLLECTED AT SOURCE.Enacted