Federal (United States) · Session law
Pub. L. 94-455 — To reform the tax laws of the United States.
189 sections
2 groups
149 sections filed directly here
- Pub. L. 94-455, tit. I, sec. 101SHORT TITLE.Enacted
- Pub. L. 94-455, tit. I, sec. 102AMENDMENT OF 1954 CODE.Enacted
- Pub. L. 94-455, tit. II, sec. 201CAPITALIZATION AND AMORTIZATION OF REAL PROPERTY CONSTRUCTION PERIOD INTEREST AND TAXES.Enacted
- Pub. L. 94-455, tit. II, sec. 202RECAPTURE OF DEPRECIATION ON REAL PROPERTY.Enacted
- Pub. L. 94-455, tit. II, sec. 203AMENDMENT OF SECTION 167(k).Enacted
- Pub. L. 94-455, tit. II, sec. 204LIMITATIONS ON DEDUCTIONS FOR EXPENSES.Enacted
- Pub. L. 94-455, tit. II, sec. 205GAIN FROM DISPOSITION OF INTEREST IN OIL OR GAS PROPERTY.Enacted
- Pub. L. 94-455, tit. II, sec. 206AMENDMENTS TO FARM LOSS RECAPTURE RULES.Enacted
- Pub. L. 94-455, tit. II, sec. 207LIMITATIONS ON DEDUCTIONS IN CASE OF FARMING SYNDICATES; CAPITALIZATION OF CERTAIN ORCHARD AND VINE-YARD EXPENSES; AND METHOD OF ACCOUNTING FOR CORPORATIONS ENGAGED IN FARMING.Enacted
- Pub. L. 94-455, tit. II, sec. 208TREATMENT OF PREPAID INTEREST.Enacted
- Pub. L. 94-455, tit. II, sec. 209LIMITATION ON INTEREST DEDUCTION.Enacted
- Pub. L. 94-455, tit. II, sec. 210AMORTIZATION OF PRODUCTION COST OF MOTION PICTURES, BOOKS, RECORDS, AND OTHER SIMILAR PROPERTY.Enacted
- Pub. L. 94-455, tit. II, sec. 211CLARIFICATION OF DEFINITION OF PRODUCED FILM RENTS.Enacted
- Pub. L. 94-455, tit. II, sec. 212BASIS LIMITATION FOR AND RECAPTURE OF DEPRECIATION ON PLAYER CONTRACTS.Enacted
- Pub. L. 94-455, tit. II, sec. 213CERTAIN PARTNERSHIP PROVISIONS.Enacted
- Pub. L. 94-455, tit. II, sec. 214SCOPE OF WAIVER OF STATUTE OF LIMITATIONS IN CASE OF ACTIVITIES NOT ENGAGED IN FOR PROFIT.Enacted
- Pub. L. 94-455, tit. III, sec. 301MINIMUM TAX.Enacted
- Pub. L. 94-455, tit. III, sec. 302MAXIMUM TAX.Enacted
- Pub. L. 94-455, tit. IV, sec. 401EXTENSIONS OF INDIVIDUAL INCOME TAX REDUCTIONS.Enacted
- Pub. L. 94-455, tit. IV, sec. 402REFUNDS OF EARNED INCOME CREDIT DISREGARDED IN THE ADMINISTRATION OF FEDERAL PROGRAMS AND FEDERALLY ASSISTED PROGRAMS.Enacted
- Pub. L. 94-455, tit. V, sec. 501REVISION OF TAX TABLES FOR INDIVIDUALS.Enacted
- Pub. L. 94-455, tit. V, sec. 502DEDUCTION FOR ALIMONY ALLOWED IN DETERMINING ADJUSTED GROSS INCOME.Enacted
- Pub. L. 94-455, tit. V, sec. 503REVISION OF RETIREMENT INCOME CREDIT.Enacted
- Pub. L. 94-455, tit. V, sec. 504CREDIT FOR CHILD CARE EXPENSES.Enacted
- Pub. L. 94-455, tit. V, sec. 505CHANGES IN EXCLUSIONS FOR SICK PAY AND CERTAIN MILITARY, ETC, DISABILITY PENSIONS; CERTAIN DISABILITY INCOME.Enacted
- Pub. L. 94-455, tit. V, sec. 506MOVING EXPENSES.Enacted
- Pub. L. 94-455, tit. V, sec. 507TAX REVISION STUDY.Enacted
- Pub. L. 94-455, tit. V, sec. 508EFFECTIVE DATE.Enacted
- Pub. L. 94-455, tit. VI, sec. 601DEDUCTIONS FOR EXPENSES ATTRIBUTABLE TO BUSINESS USE OF HOMES, RENTAL OF VACATION HOMES, ETC.Enacted
- Pub. L. 94-455, tit. VI, sec. 602DEDUCTIONS FOR ATTENDING FOREIGN CONVENTIONS.Enacted
- Pub. L. 94-455, tit. VI, sec. 603CHANGE IN TAX TREATMENT OF QUALIFIED STOCK OPTIONS.Enacted
- Pub. L. 94-455, tit. VI, sec. 604STATE LEGISLATORS’ TRAVEL EXPENSES AWAY FROM HOME.Enacted
- Pub. L. 94-455, tit. VI, sec. 605DEDUCTION FOR GUARANTEES OF BUSINESS BAD DEBTS TO GUARANTORS NOT INVOLVED IN BUSINESS.Enacted
- Pub. L. 94-455, tit. VII, sec. 701ACCUMULATION TRUSTS.Enacted
- Pub. L. 94-455, tit. VIII, sec. 801EXTENSION OF $100,000 LIMITATION ON USED PROPERTY FOR 4 YEARS.Enacted
- Pub. L. 94-455, tit. VIII, sec. 801INVESTMENT CREDIT IN THE CASE OF MOVIE AND TELEVISION FILMS.Enacted
- Pub. L. 94-455, tit. VIII, sec. 802EXTENSION OF 10 PERCENT CREDIT FOR 4 YEARS AND FIRST-IN-F1RST-OUT TREATMENT OF INVESTMENT TAX CREDIT.Enacted
- Pub. L. 94-455, tit. VIII, sec. 803EMPLOYEE STOCK OWNERSHIP PLANS; STUDY OF EXPANDED STOCK OWNERSHIP.Enacted
- Pub. L. 94-455, tit. VIII, sec. 805INVESTMENT CREDIT IN THE CASE OF CERTAIN SHIPS.Enacted
- Pub. L. 94-455, tit. VIII, sec. 806ADDITIONAL NET OPERATING LOSS CARRYOVER YEARS; LIMITATIONS ON NET OPERATING LOSS CARRYOVERS.Enacted
- Pub. L. 94-455, tit. VIII, sec. 807SMALL FISHING VESSEL CONSTRUCTION RESERVES.Enacted
- Pub. L. 94-455, tit. IX, sec. 901EXTENSION OF CERTAIN CORPORATE INCOME TAX REDUCTIONS.Enacted
- Pub. L. 94-455, tit. IX, sec. 902CHANGES IN SUBCHAPTER S RULES.Enacted
- Pub. L. 94-455, tit. XI, sec. 1101AMENDMENTS AFFECTING DISC.Enacted
- Pub. L. 94-455, tit. XII, sec. 1201PUBLIC INSPECTION OF WRITTEN DETERMINATIONS BY INTERNAL REVENUE SERVICE.Enacted
- Pub. L. 94-455, tit. XII, sec. 1202CONFIDENTIALITY AND DISCLOSURE OF RETURNS AND RETURN INFORMATION.Enacted
- Pub. L. 94-455, tit. XII, sec. 1203INCOME TAX RETURN PREPARERS.Enacted
- Pub. L. 94-455, tit. XII, sec. 1204JEOPARDY AND TERMINATION ASSESSMENTS.Enacted
- Pub. L. 94-455, tit. XII, sec. 1205ADMINISTRATIVE SUMMONS.Enacted
- Pub. L. 94-455, tit. XII, sec. 1206ASSESSMENTS IN CASE OF MATHEMATICAL OR CLERICAL ERRORS.Enacted
- Pub. L. 94-455, tit. XII, sec. 1207WITHHOLDING.Enacted
- Pub. L. 94-455, tit. XII, sec. 1208STATE-CONDUCTED LOTTERIES.Enacted
- Pub. L. 94-455, tit. XII, sec. 1209MINIMUM EXEMPTION FROM LEVY FOR WAGES, SALARY, AND OTHER INCOME.Enacted
- Pub. L. 94-455, tit. XII, sec. 1210JOINT COMMITTEE REFUND CASES.Enacted
- Pub. L. 94-455, tit. XII, sec. 1211SOCIAL SECURITY ACCOUNT NUMBERS.Enacted
- Pub. L. 94-455, tit. XII, sec. 1212ABATEMENT OF INTEREST WHEN RETURN IS PREPARED FOR TAXPAYER BY THE INTERNAL REVENUE SERVICE.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1301DISPOSITION OF PRIVATE FOUNDATION PROPERTY UNDER TRANSITION RULES OF TAX REFORM ACT OF 1969.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1302NEW PRIVATE FOUNDATION SET-ASIDES.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1303MINIMUM DISTRIBUTION AMOUNT FOR PRIVATE FOUNDATIONS.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1304EXTENSION OF TIME TO AMEND CHARITABLE REMAINDER TRUST GOVERNING INSTRUMENT.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1305UNRELATED TRADE OR BUSINESS INCOME OF TRADE SHOWS, STATE FAIRS, ETC.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1306DECLARATORY JUDGMENTS WITH RESPECT TO SECTION 501(e)(3) STATUS AND CLASSIFICATION.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1307LOBBYING BY PUBLIC CHARITIES.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1308TAX LIENS, ETC., NOT TO CONSTITUTE ACQUISITION INDEBTEDNESS.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1309EXTENSION OF SELF-DEALING TRANSITION RULES FOR PRIVATE FOUNDATIONS.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1310IMPUTED INTEREST.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1311CERTAIN HOSPITAL SERVICES.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1312CLINICAL SERVICES OF COOPERATIVE HOSPITALS.Enacted
- Pub. L. 94-455, tit. XIII, sec. 1313EXEMPTION OF CERTAIN AMATEUR ATHLETIC ORGANIZATIONS FROM TAX.Enacted
- Pub. L. 94-455, tit. XIV, sec. 1401INCREASE IN AMOUNT OF ORDINARY INCOME AGAINST WHICH CAPITAL LOSS MAY BE OFFSET.Enacted
- Pub. L. 94-455, tit. XIV, sec. 1402INCREASE IN HOLDING PERIOD REQUIRED FOR CAPITAL GAIN OR LOSS TO BE LONG TERM.Enacted
- Pub. L. 94-455, tit. XIV, sec. 1403ALLOWANCE OF 8-YEAR CAPITAL LOSS CARRYOVER IN CASE OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 94-455, tit. XIV, sec. 1404SALE OF RESIDENCE BY ELDERLY.Enacted
- Pub. L. 94-455, tit. X, sec. 1501RETIREMENT SAVINGS FOR CERTAIN MARRIED INDIVIDUALS.Enacted
- Pub. L. 94-455, tit. X, sec. 1502LIMITATION ON CONTRIBUTIONS TO CERTAIN PENSION, ETC., PLANS.Enacted
- Pub. L. 94-455, tit. X, sec. 1503PARTICIPATION BY MEMBERS OF RESERVES OR NATIONAL GUARD, AND VOLUNTEER FIREFIGHTERS IN INDIVIDUAL RETIREMENT ACCOUNTS, ETC.Enacted
- Pub. L. 94-455, tit. X, sec. 1504CERTAIN INVESTMENTS BY ANNUITY PLANS.Enacted
- Pub. L. 94-455, tit. X, sec. 1505SEGREGATED ASSET ACCOUNTS.Enacted
- Pub. L. 94-455, tit. X, sec. 1506STUDY OF SALARY REDUCTION PENSION PLANS.Enacted
- Pub. L. 94-455, tit. X, sec. 1507CONSOLIDATED RETURNS FOR LIFE AND OTHER INSURANCE COMPANIES.Enacted
- Pub. L. 94-455, tit. X, sec. 1509STUDY OF EXPANDED PARTICIPATION IN INDIVIDUAL RETIREMENT ACCOUNTS.Enacted
- Pub. L. 94-455, tit. X, sec. 1510TAXABLE STATUS OF PENSION BENEFIT GUARANTY CORPORATION.Enacted
- Pub. L. 94-455, tit. X, sec. 1511LEVEL PREMIUM PLANS COVERING OWNER-EMPLOYEES.Enacted
- Pub. L. 94-455, tit. X, sec. 1512LUMP-SUM DISTRIBUTIONS FROM QUALIFIED PENSION, ETC., PLANS.Enacted
- Pub. L. 94-455, tit. X, sec. 1598TREATMENT OF CERTAIN LIFE INSURANCE CONTRACTS GUARANTEED RENEWABLE.Enacted
- Pub. L. 94-455, tit. XVI, sec. 1601DEFICIENCY DIVIDEND PROCEDURE.Enacted
- Pub. L. 94-455, tit. XVI, sec. 1602TRUST NOT DISQUALIFIED IN CERTAIN CASES WHERE INCOME TESTS WERE NOT MET.Enacted
- Pub. L. 94-455, tit. XVI, sec. 1603TREATMENT OF PROPERTY HELD FOR SALE TO CUSTOMERS.Enacted
- Pub. L. 94-455, tit. XVI, sec. 1604OTHER CHANGES IN LIMITATIONS AND REQUIREMENTS.Enacted
- Pub. L. 94-455, tit. XVI, sec. 1605EXCISE TAX.Enacted
- Pub. L. 94-455, tit. XVI, sec. 1606ALLOWANCE OF NET OPERATING LOSS CARRYOVER.Enacted
- Pub. L. 94-455, tit. XVI, sec. 1607ALTERNATIVE TAX IN CASE OF CAPITAL GAINS.Enacted
- Pub. L. 94-455, tit. XVI, sec. 1608EFFECTIVE DATE FOR TITLE.Enacted
- Pub. L. 94-455, tit. XVII, sec. 1701CERTAIN PROVISIONS RELATING TO RAILROADS.Enacted
- Pub. L. 94-455, tit. XVII, sec. 1702AMORTIZATION OVER 50-YEAR PERIOD OF RAILROAD GRADING AND TUNNEL BORES PLACED IN SERVICE BEFORE 1969.Enacted
- Pub. L. 94-455, tit. XVII, sec. 1703CERTAIN PROVISIONS RELATING TO AIRLINES.Enacted
- Pub. L. 94-455, tit. XVIII, sec. 1801UNITED STATES INTERNATIONAL TRADE COMMISSION.Enacted
- Pub. L. 94-455, tit. XVIII, sec. 1802TRADE ACT OF 1974 AMENDMENTS.Enacted
- Pub. L. 94-455, tit. XX, sec. 2001UNIFIED RATE SCHEDULE FOR ESTATE AND GIFT TAXES; UNIFIED CREDIT IN LIEU OF SPECIFIC EXEMPTIONS.Enacted
- Pub. L. 94-455, tit. XX, sec. 2002INCREASE IN LIMITATIONS ON MARITAL DEDUCTIONS; FRACTIONAL INTERESTS OF SPOUSE.Enacted