Federal (United States) · Statute compilation
Title III
37 sections
37 sections
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 301 (as amended)EXCLUSION FOR AMOUNTS RECEIVED UNDER THE WORK COLLEGES PROGRAM.
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 302 (as amended)IMPROVEMENTS TO SECTION 529 ACCOUNTS.
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 303 (as amended)ELIMINATION OF RESIDENCY REQUIREMENT FOR QUALIFIED ABLE PROGRAMS.
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 304 (as amended)EXCLUSION FOR WRONGFULLY INCARCERATED INDIVIDUALS.
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 305 (as amended)CLARIFICATION OF SPECIAL RULE FOR CERTAIN GOVERNMENTAL PLANS.
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 306 (as amended)ROLLOVERS PERMITTED FROM OTHER RETIREMENT PLANS INTO SIMPLE RETIREMENT ACCOUNTS.
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 307 (as amended)TECHNICAL AMENDMENT RELATING TO ROLLOVER OF CERTAIN AIRLINE PAYMENT AMOUNTS.
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 308 (as amended)TREATMENT OF EARLY RETIREMENT DISTRIBUTIONS FOR NUCLEAR MATERIALS COURIERS, UNITED STATES CAPITOL POLICE, SUPREME COURT POLICE, AND DIPLOMATIC SECURITY SPECIAL AGENTS.
- Pub. L. 114-113, div. Q, tit. III, subtit. A, sec. 309 (as amended)PREVENTION OF EXTENSION OF TAX COLLECTION PERIOD FOR MEMBERS OF THE ARMED FORCES WHO ARE HOSPITALIZED AS A RESULT OF COMBAT ZONE INJURIES.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 311 (as amended)RESTRICTION ON TAX-FREE SPINOFFS INVOLVING REITS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 312 (as amended)REDUCTION IN PERCENTAGE LIMITATION ON ASSETS OF REIT WHICH MAY BE TAXABLE REIT SUBSIDIARIES.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 313 (as amended)PROHIBITED TRANSACTION SAFE HARBORS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 314 (as amended)REPEAL OF PREFERENTIAL DIVIDEND RULE FOR PUBLICLY OFFERED REITS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 315 (as amended)AUTHORITY FOR ALTERNATIVE REMEDIES TO ADDRESS CERTAIN REIT DISTRIBUTION FAILURES.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 316 (as amended)LIMITATIONS ON DESIGNATION OF DIVIDENDS BY REITS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 317 (as amended)DEBT INSTRUMENTS OF PUBLICLY OFFERED REITS AND MORTGAGES TREATED AS REAL ESTATE ASSETS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 318 (as amended)ASSET AND INCOME TEST CLARIFICATION REGARDING ANCILLARY PERSONAL PROPERTY.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 319 (as amended)HEDGING PROVISIONS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 320 (as amended)MODIFICATION OF REIT EARNINGS AND PROFITS CALCULATION TO AVOID DUPLICATE TAXATION.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 321 (as amended)TREATMENT OF CERTAIN SERVICES PROVIDED BY TAXABLE REIT SUBSIDIARIES.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 322 (as amended)EXCEPTION FROM FIRPTA FOR CERTAIN STOCK OF REITS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 323 (as amended)EXCEPTION FOR INTERESTS HELD BY FOREIGN RETIREMENT OR PENSION FUNDS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 324 (as amended)INCREASE IN RATE OF WITHHOLDING OF TAX ON DISPOSITIONS OF UNITED STATES REAL PROPERTY INTERESTS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 325 (as amended)INTERESTS IN RICS AND REITS NOT EXCLUDED FROM DEFINITION OF UNITED STATES REAL PROPERTY INTERESTS.
- Pub. L. 114-113, div. Q, tit. III, subtit. B, sec. 326 (as amended)DIVIDENDS DERIVED FROM RICS AND REITS INELIGIBLE FOR DEDUCTION FOR UNITED STATES SOURCE PORTION OF DIVIDENDS FROM CERTAIN FOREIGN CORPORATIONS.
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 331 (as amended)DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS TO AGRICULTURAL RESEARCH ORGANIZATIONS.
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 332 (as amended)REMOVAL OF BOND REQUIREMENTS AND EXTENDING FILING PERIODS FOR CERTAIN TAXPAYERS WITH LIMITED EXCISE TAX LIABILITY.
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 333 (as amended)MODIFICATIONS TO ALTERNATIVE TAX FOR CERTAIN SMALL INSURANCE COMPANIES.
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 334 (as amended)TREATMENT OF TIMBER GAINS.
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 335 (as amended)MODIFICATION OF DEFINITION OF HARD CIDER.
- Pub. L. 114-113, div. Q, tit. III, subtit. C, sec. 336 (as amended)CHURCH PLAN CLARIFICATION.
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 341 (as amended)UPDATED ASHRAE STANDARDS FOR ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 342 (as amended)EXCISE TAX CREDIT EQUIVALENCY FOR LIQUIFIED PETROLEUM GAS AND LIQUIFIED NATURAL GAS.
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 343 (as amended)EXCLUSION FROM GROSS INCOME OF CERTAIN CLEAN COAL POWER GRANTS TO NON-CORPORATE TAXPAYERS.
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 344 (as amended)CLARIFICATION OF VALUATION RULE FOR EARLY TERMINATION OF CERTAIN CHARITABLE REMAINDER UNITRUSTS.
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 345 (as amended)PREVENTION OF TRANSFER OF CERTAIN LOSSES FROM TAX INDIFFERENT PARTIES.
- Pub. L. 114-113, div. Q, tit. III, subtit. D, sec. 346 (as amended)TREATMENT OF CERTAIN PERSONS AS EMPLOYERS WITH RESPECT TO MOTION PICTURE PROJECTS.