Federal (United States) · Statute compilation
Division Q
127 sections
3 groups
15 sections filed directly here
- Pub. L. 114-113, div. Q, tit. II, sec. 201 (as amended)MODIFICATION OF FILING DATES OF RETURNS AND STATEMENTS RELATING TO EMPLOYEE WAGE INFORMATION AND NONEMPLOYEE COMPENSATION TO IMPROVE COMPLIANCE.
- Pub. L. 114-113, div. Q, tit. II, sec. 202 (as amended)SAFE HARBOR FOR DE MINIMIS ERRORS ON INFORMATION RETURNS AND PAYEE STATEMENTS.
- Pub. L. 114-113, div. Q, tit. II, sec. 203 (as amended)REQUIREMENTS FOR THE ISSUANCE OF ITINS.
- Pub. L. 114-113, div. Q, tit. II, sec. 204 (as amended)PREVENTION OF RETROACTIVE CLAIMS OF EARNED INCOME CREDIT AFTER ISSUANCE OF SOCIAL SECURITY NUMBER.
- Pub. L. 114-113, div. Q, tit. II, sec. 205 (as amended)PREVENTION OF RETROACTIVE CLAIMS OF CHILD TAX CREDIT.
- Pub. L. 114-113, div. Q, tit. II, sec. 206 (as amended)PREVENTION OF RETROACTIVE CLAIMS OF AMERICAN OPPORTUNITY TAX CREDIT.
- Pub. L. 114-113, div. Q, tit. II, sec. 207 (as amended)PROCEDURES TO REDUCE IMPROPER CLAIMS.
- Pub. L. 114-113, div. Q, tit. II, sec. 208 (as amended)RESTRICTIONS ON TAXPAYERS WHO IMPROPERLY CLAIMED CREDITS IN PRIOR YEAR.
- Pub. L. 114-113, div. Q, tit. II, sec. 209 (as amended)TREATMENT OF CREDITS FOR PURPOSES OF CERTAIN PENALTIES.
- Pub. L. 114-113, div. Q, tit. II, sec. 210 (as amended)INCREASE THE PENALTY APPLICABLE TO PAID TAX PREPARERS WHO ENGAGE IN WILLFUL OR RECKLESS CONDUCT.
- Pub. L. 114-113, div. Q, tit. II, sec. 211 (as amended)EMPLOYER IDENTIFICATION NUMBER REQUIRED FOR AMERICAN OPPORTUNITY TAX CREDIT.
- Pub. L. 114-113, div. Q, tit. II, sec. 212 (as amended)HIGHER EDUCATION INFORMATION REPORTING ONLY TO INCLUDE QUALIFIED TUITION AND RELATED EXPENSES ACTUALLY PAID.
- Pub. L. 114-113, div. Q, tit. V, sec. 501 (as amended)MODIFICATION OF EFFECTIVE DATE OF PROVISIONS RELATING TO TARIFF CLASSIFICATION OF RECREATIONAL PERFORMANCE OUTERWEAR.
- Pub. L. 114-113, div. Q, tit. V, sec. 502 (as amended)AGREEMENT BY ASIA-PACIFIC ECONOMIC COOPERATION MEMBERS TO REDUCE RATES OF DUTY ON CERTAIN ENVIRONMENTAL GOODS.
- Pub. L. 114-113, div. Q, tit. VI, sec. 601 (as amended)BUDGETARY EFFECTS.