Federal (United States) · Session law
Pub. L. 92-178 — To provide a job development investment credit, to reduce individual income taxes, to reduce certain excise taxes, and for other purposes.
58 sections
1 group
45 sections filed directly here
- Pub. L. 92-178, tit. I, sec. 101RESTORATION OF INVESTMENT CREDIT.Enacted
- Pub. L. 92-178, tit. I, sec. 102DETERMINATION OF QUALIFIED INVESTMENT.Enacted
- Pub. L. 92-178, tit. I, sec. 103LIMITATION OF CREDIT TO DOMESTIC PRODUCTS.Enacted
- Pub. L. 92-178, tit. I, sec. 104DEFINITION OF SECTION 38 PROPERTY.Enacted
- Pub. L. 92-178, tit. I, sec. 105REGULATED COMPANIES.Enacted
- Pub. L. 92-178, tit. I, sec. 106INVESTMENT CREDIT CARRYOVERS AND CARRYBACKS.Enacted
- Pub. L. 92-178, tit. I, sec. 107TREATMENT OF CASUALTIES AND CERTAIN REPLACEMENTS.Enacted
- Pub. L. 92-178, tit. I, sec. 108AVAILABILITY OF CREDIT TO CERTAIN LESSORS.Enacted
- Pub. L. 92-178, tit. I, sec. 109REASONABLE ALLOWANCE FOR DEPRECIATION; REPAIR ALLOWANCE.Enacted
- Pub. L. 92-178, tit. II, sec. 201INCREASE IN PERSONAL EXEMPTION.Enacted
- Pub. L. 92-178, tit. II, sec. 202INCREASE IN PERCENTAGE STANDARD DEDUCTION.Enacted
- Pub. L. 92-178, tit. II, sec. 203LOW INCOME ALLOWANCE.Enacted
- Pub. L. 92-178, tit. II, sec. 204FILING REQUIREMENTS.Enacted
- Pub. L. 92-178, tit. II, sec. 205CERTAIN FISCAL YEAR TAXPAYERS.Enacted
- Pub. L. 92-178, tit. II, sec. 206ELECTION OF STANDARD DEDUCTION.Enacted
- Pub. L. 92-178, tit. II, sec. 207WAIVER OF PENALTY FOR UNDERPAYMENT OF 1971 ESTIMATED INCOME TAX.Enacted
- Pub. L. 92-178, tit. II, sec. 208ADJUSTMENT OF WITHHOLDING.Enacted
- Pub. L. 92-178, tit. II, sec. 209CHANGES IN REQUIREMENTS OF DECLARATION OF ESTIMATED INCOME TAX BY INDIVIDUALS.Enacted
- Pub. L. 92-178, tit. II, sec. 210CERTAIN EXPENSES TO ENABLE INDIVIDUALS TO BE GAIN-FULLY EMPLOYED.Enacted
- Pub. L. 92-178, tit. II, sec. 211LEVIES ON SALARIES AND WAGES.Enacted
- Pub. L. 92-178, tit. III, sec. 301UNEARNED INCOME OF TAXPAYERS WHO ARE DEPENDENTS OF OTHER TAXPAYERS.Enacted
- Pub. L. 92-178, tit. III, sec. 302LIMITATION ON CARRYOVERS OF UNUSED CREDITS AND CAPITAL LOSSES.Enacted
- Pub. L. 92-178, tit. III, sec. 303AMORTIZATION OF CERTAIN EXPENDITURES FOR ON-THE-JOB TRAINING AND FOR CHILD CARE CENTERS.Enacted
- Pub. L. 92-178, tit. III, sec. 304EXCESS INVESTMENT INTEREST.Enacted
- Pub. L. 92-178, tit. III, sec. 305FARM LOSSES OF ELECTING SMALL BUSINESS CORPORATIONS.Enacted
- Pub. L. 92-178, tit. III, sec. 306CAPITAL GAIN DISTRIBUTIONS OF CERTAIN TRUSTS.Enacted
- Pub. L. 92-178, tit. III, sec. 307APPLICATION OF WESTERN HEMISPHERE TRADE CORPORATION PROVISION UNDER THE VIRGIN ISLANDS TAX LAWS.Enacted
- Pub. L. 92-178, tit. III, sec. 308CAPITAL GAINS AND STOCK OPTIONS.Enacted
- Pub. L. 92-178, tit. III, sec. 309CERTAIN TREATY CASES.Enacted
- Pub. L. 92-178, tit. III, sec. 310BRIBES, KICKBACKS, MEDICAL REFERRAL PAYMENTS, ETC.Enacted
- Pub. L. 92-178, tit. III, sec. 311ACTIVITIES NOT ENGAGED IN FOR PROFIT.Enacted
- Pub. L. 92-178, tit. III, sec. 312CERTAIN DISTRIBUTIONS TO FOREIGN CORPORATIONS.Enacted
- Pub. L. 92-178, tit. III, sec. 313ORIGINAL ISSUE DISCOUNT.Enacted
- Pub. L. 92-178, tit. III, sec. 314INCOME FROM CERTAIN AIRCRAFT AND VESSELS.Enacted
- Pub. L. 92-178, tit. III, sec. 315INDUSTRIAL DEVELOPMENT BONDS.Enacted
- Pub. L. 92-178, tit. III, sec. 316DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS.Enacted
- Pub. L. 92-178, tit. IV, sec. 401REPEAL OF MANUFACTURERS EXCISE TAX ON PASSENGER AUTOMOBILES, LIGHT-DUTY TRUCKS, ETC.Enacted
- Pub. L. 92-178, tit. IV, sec. 402CREDIT AGAINST TAX ON COIN-OPERATED GAMING DEVICES.Enacted
- Pub. L. 92-178, tit. V, sec. 501DOMESTIC INTERNATIONAL SALES CORPORATIONS.Enacted
- Pub. L. 92-178, tit. VI, sec. 601TAX CREDIT FOR CERTAIN EXPENSES INCURRED IN WORK INCENTIVE PROGRAM.Enacted
- Pub. L. 92-178, tit. VII, sec. 701ALLOWANCE OF CREDIT.Enacted
- Pub. L. 92-178, tit. VII, sec. 702DEDUCTION IN LIEU OF CREDIT.Enacted
- Pub. L. 92-178, tit. VII, sec. 703EFFECTIVE DATE.Enacted
- Pub. L. 92-178, tit. VIII, sec. 801PRESIDENTIAL ELECTION CAMPAIGN FUND ACT.Enacted
- Pub. L. 92-178, tit. VIII, sec. 802MISCELLANEOUS AMENDMENTS.Enacted