Federal (United States) · Session law
Pub. L. 89-809 — To provide equitable tax treatment for foreign investment in the United States, to establish a Presidential Election Campaign Fund to assist in financing the costs of presidential election campaigns, and for other purposes.
32 sections
32 sections
- Pub. L. 89-809, tit. I, sec. 101SHORT TITLE.Enacted
- Pub. L. 89-809, tit. I, sec. 102SOURCE OF INCOME.Enacted
- Pub. L. 89-809, tit. I, sec. 103NONRESIDENT ALIEN INDIVIDUALS.Enacted
- Pub. L. 89-809, tit. I, sec. 104FOREIGN CORPORATIONS.Enacted
- Pub. L. 89-809, tit. I, sec. 105SPECIAL TAX PROVISIONS.Enacted
- Pub. L. 89-809, tit. I, sec. 106FOREIGN TAX CREDIT.Enacted
- Pub. L. 89-809, tit. I, sec. 107AMENDMENT TO PRESERVE EXISTING LAW ON DEDUCTIONS UNDER SECTION 931.Enacted
- Pub. L. 89-809, tit. I, sec. 108ESTATES OF NONRESIDENTS NOT CITIZENS.Enacted
- Pub. L. 89-809, tit. I, sec. 109TAX ON GIFTS OF NONRESIDENTS NOT CITIZENS.Enacted
- Pub. L. 89-809, tit. I, sec. 110TREATY OBLIGATIONS.Enacted
- Pub. L. 89-809, tit. II, sec. 201APPLICATION OF INVESTMENT CREDIT TO PROPERTY USED IN POSSESSIONS OF THE UNITED STATES.Enacted
- Pub. L. 89-809, tit. II, sec. 202BASIS OF PROPERTY RECEIVED ON LIQUIDATION OF SUBSIDIARY.Enacted
- Pub. L. 89-809, tit. II, sec. 203TRANSFERS OF PROPERTY TO INVESTMENT COMPANIES CONTROLLED BY TRANSFERORS.Enacted
- Pub. L. 89-809, tit. II, sec. 204REMOVAL OF SPECIAL LIMITATIONS WITH RESPECT TO DEDUCTIBILITY OF CONTRIBUTIONS TO PENSION PLANS BY SELF-EMPLOYED INDIVIDUALS.Enacted
- Pub. L. 89-809, tit. II, sec. 205TREATMENT OF CERTAIN INCOME OF AUTHORS, INVENTORS, ETC., AS EARNED INCOME FOR RETIREMENT PLAN PURPOSES.Enacted
- Pub. L. 89-809, tit. II, sec. 206EXCLUSION OF CERTAIN RENTS FROM PERSONAL HOLDING COMPANY INCOME.Enacted
- Pub. L. 89-809, tit. II, sec. 207PERCENTAGE DEPLETION RATE FOR CERTAIN CLAY BEARING ALUMINA.Enacted
- Pub. L. 89-809, tit. II, sec. 208PERCENTAGE DEPLETION RATE FOR CLAM AND OYSTER SHELLS.Enacted
- Pub. L. 89-809, tit. II, sec. 209PERCENTAGE DEPLETION RATE FOR CERTAIN CLAY, SHALE, AND SLATE.Enacted
- Pub. L. 89-809, tit. II, sec. 210STRADDLES.Enacted
- Pub. L. 89-809, tit. II, sec. 211TAX TREATMENT OF PER-UNIT RETAIN ALLOCATIONS.Enacted
- Pub. L. 89-809, tit. II, sec. 212EXCISE TAX RATE ON AMBULANCES AND HEARSES.Enacted
- Pub. L. 89-809, tit. II, sec. 213APPLICABILITY OF EXCLUSION FROM INTEREST EQUALIZATION TAX OF CERTAIN LOANS TO ASSURE RAW MATERIALS SOURCES.Enacted
- Pub. L. 89-809, tit. II, sec. 214EXCLUSION FROM INTEREST EQUALIZATION TAX FOR CERTAIN ACQUISITIONS BY INSURANCE COMPANIES.Enacted
- Pub. L. 89-809, tit. II, sec. 215EXCLUSION FROM INTEREST EQUALIZATION TAX OF CERTAIN ACQUISITIONS BY FOREIGN BRANCHES OF DOMESTIC BANKS.Enacted
- Pub. L. 89-809, tit. III, sec. 301SHORT TITLE.Enacted
- Pub. L. 89-809, tit. III, sec. 302AUTHORITY FOR DESIGNATION OF $1 OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND.Enacted
- Pub. L. 89-809, tit. III, sec. 303PRESIDENTIAL ELECTION CAMPAIGN FUND.Enacted
- Pub. L. 89-809, tit. III, sec. 304ESTABLISHMENT OF ADVISORY BOARD.Enacted
- Pub. L. 89-809, tit. III, sec. 305APPROPRIATIONS AUTHORIZED.Enacted
- Pub. L. 89-809, tit. IV, sec. 401TREASURY NOTES PAYABLE IN FOREIGN CURRENCY.Enacted
- Pub. L. 89-809, tit. IV, sec. 402REPORTS TO CLARIFY THE NATIONAL DEBT AND TAX STRUCTURE.Enacted