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Table of Contents
Beginning
SECTION 1. SHORT TITLE, ETC.
TITLE I--PROVISIONS PRIMARILY AFFECTING INDIVIDUALS AND FAMILIES
Subtitle A--General Provisions
SEC. 101. ELIMINATION OF MARRIAGE PENALTY IN STANDARD DEDUCTION.
SEC. 102. EXEMPTION OF CERTAIN INTEREST AND DIVIDEND INCOME FROM TAX.
`SEC. 116. PARTIAL EXCLUSION OF DIVIDENDS AND INTEREST RECEIVED BY INDIVIDUALS.
SEC. 103. NONREFUNDABLE PERSONAL CREDITS ALLOWED AGAINST ALTERNATIVE MINIMUM TAX.
SEC. 104. 100 PERCENT DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS.
SEC. 105. SPECIAL RULE FOR MEMBERS OF UNIFORMED SERVICES AND FOREIGN SERVICE IN DETERMINING EXCLUSION OF GAIN FROM SALE OF...SEC. 106. $1,000,000 EXEMPTION FROM ESTATE AND GIFT TAXES.
Subtitle B--Provisions Relating to Education
SEC. 111. ELIGIBLE EDUCATIONAL INSTITUTIONS PERMITTED TO MAINTAIN QUALIFIED TUITION PROGRAMS.
`SEC. 529. QUALIFIED TUITION PROGRAMS.'.
SEC. 112. MODIFICATION OF ARBITRAGE REBATE RULES APPLICABLE TO PUBLIC SCHOOL CONSTRUCTION BONDS.
Subtitle C--Provisions Relating to Social Security
SEC. 121. INCREASES IN THE SOCIAL SECURITY EARNINGS LIMIT FOR INDIVIDUALS WHO HAVE ATTAINED RETIREMENT AGE.
SEC. 122. RECOMPUTATION OF BENEFITS AFTER NORMAL RETIREMENT AGE.
TITLE II--PROVISIONS PRIMARILY AFFECTING FARMING AND OTHER BUSINESSES
Subtitle A--Increase in Expense Treatment for Small Businesses
SEC. 201. INCREASE IN EXPENSE TREATMENT FOR SMALL BUSINESSES.
Subtitle B--Provisions Relating to Farmers
SEC. 211. INCOME AVERAGING FOR FARMERS MADE PERMANENT.
SEC. 212. 5-YEAR NET OPERATING LOSS CARRYBACK FOR FARMING LOSSES.
SEC. 213. PRODUCTION FLEXIBILITY CONTRACT PAYMENTS.
Subtitle C--Increase in Volume Cap on Private Activity Bonds
SEC. 221. INCREASE IN VOLUME CAP ON PRIVATE ACTIVITY BONDS.
TITLE III--EXTENSION AND MODIFICATION OF CERTAIN EXPIRING PROVISIONS
Subtitle A--Tax Provisions
SEC. 301. RESEARCH CREDIT.
SEC. 302. WORK OPPORTUNITY CREDIT.
SEC. 303. WELFARE-TO-WORK CREDIT.
SEC. 304. CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS; EXPANDED PUBLIC INSPECTION OF PRIVATE FOUNDATIONS' ANNUAL RETURNS.
SEC. 305. SUBPART F EXEMPTION FOR ACTIVE FINANCING INCOME.
Subtitle B--Generalized System of Preferences
SEC. 311. EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES.
TITLE IV--REVENUE OFFSET
SEC. 401. TREATMENT OF CERTAIN DEDUCTIBLE LIQUIDATING DISTRIBUTIONS OF REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT...TITLE V--TECHNICAL CORRECTIONS
SEC. 501. DEFINITIONS; COORDINATION WITH OTHER TITLES.
SEC. 502. AMENDMENTS RELATED TO INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998.
SEC. 503. AMENDMENTS RELATED TO TAXPAYER RELIEF ACT OF 1997.
SEC. 504. AMENDMENTS RELATED TO TAX REFORM ACT OF 1984.
SEC. 505. OTHER AMENDMENTS.
TITLE VI--AMERICAN COMMUNITY RENEWAL ACT OF 1998
SEC. 601. SHORT TITLE.
SEC. 602. DESIGNATION OF AND TAX INCENTIVES FOR RENEWAL COMMUNITIES.
`SUBCHAPTER X--RENEWAL COMMUNITIES
`PART I--DESIGNATION
`SEC. 1400E. DESIGNATION OF RENEWAL COMMUNITIES.
`PART II--RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS
`SEC. 1400F. RENEWAL COMMUNITY CAPITAL GAIN.
`SEC. 1400G. RENEWAL COMMUNITY BUSINESS DEFINED.
`PART III--FAMILY DEVELOPMENT ACCOUNTS
`SEC. 1400H. FAMILY DEVELOPMENT ACCOUNTS FOR RENEWAL COMMUNITY EITC RECIPIENTS.
`SEC. 1400I. DEMONSTRATION PROGRAM TO PROVIDE MATCHING CONTRIBUTIONS TO FAMILY DEVELOPMENT ACCOUNTS IN CERTAIN RENEWAL COMMUNITIES.
`SEC. 1400J. DESIGNATION OF EARNED INCOME TAX CREDIT PAYMENTS FOR DEPOSIT TO FAMILY DEVELOPMENT ACCOUNT.
`PART IV--ADDITIONAL INCENTIVES
`SEC. 1400K. COMMERCIAL REVITALIZATION CREDIT.
`SEC. 1400L. INCREASE IN EXPENSING UNDER SECTION 179.
SEC. 603. EXTENSION OF EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS TO RENEWAL COMMUNITIES.
SEC. 604. EXTENSION OF WORK OPPORTUNITY TAX CREDIT FOR RENEWAL COMMUNITIES.
SEC. 605. CONFORMING AND CLERICAL AMENDMENTS.
SEC. 606. EVALUATION AND REPORTING REQUIREMENTS.
I. SUMMARY AND BACKGROUND
A. PURPOSE AND SUMMARY
PURPOSE
SUMMARY OF THE BILL
B. BACKGROUND AND NEED FOR LEGISLATION
C. LEGISLATIVE HISTORY
II. EXPLANATION OF THE BILL
TITLE I. INDIVIDUAL AND FAMILY TAX RELIEF PROVISIONS
A. MARRIAGE PENALTY TAX RELIEF (SEC. 101 OF THE BILL AND SEC. 63 OF THE CODE)
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
B. PARTIAL EXCLUSION FOR INTEREST AND DIVIDENDS (SEC. 102 OF THE BILL AND NEW SEC. 116 OF THE CODE)
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
C. TREATMENT OF PERSONAL CREDITS UNDER THE INDIVIDUAL MINIMUM TAX (SEC. 103 OF THE BILL AND SEC. 26 OF THE CODE)
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
D. INCREASE DEDUCTION FOR HEALTH INSURANCE EXPENSES OF SELF-EMPLOYED INDIVIDUALS (SEC. 104 OF THE BILL AND SEC. 162(L) OF...PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
E. EXCLUSION OF GAIN ON THE SALE OF A PRINCIPAL RESIDENCE BY A MEMBER OF THE UNIFORMED SERVICE OR THE FOREIGN SERVICE OF...PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
F. ACCELERATION OF INCREASED EXEMPTION FROM ESTATE AND GIFT TAX (SEC. 106 OF THE BILL AND SEC. 2010 OF THE CODE)
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
G. EDUCATION PROVISIONS
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
H. SOCIAL SECURITY PROVISIONS
PRESENT LAW
REASON FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
PRESENT LAW
REASON FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
TITLE II. SMALL BUSINESS AND FARMER TAX RELIEF PROVISIONS
A. ACCELERATE INCREASE IN EXPENSING FOR SMALL BUSINESSES (SEC. 201 OF THE BILL AND SEC. 179 OF THE CODE)
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
B. FARM PROVISIONS
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
C. INCREASE IN VOLUME CAP ON PRIVATE ACTIVITY BONDS (SEC. 221 OF THE BILL AND SEC. 146 OF THE CODE)
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
TITLE III. EXTENSION OF EXPIRING PROVISIONS
A. EXTENSION OF RESEARCH AND EXPERIMENTATION CREDIT AND INCREASE IN THE RATES FOR THE ALTERNATIVE INCREMENTAL RESEARCH CREDIT...PRESENT AND PRIOR LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
B. EXTENSION OF THE WORK OPPORTUNITY TAX CREDIT (SEC. 302 OF THE BILL AND SEC. 51 OF THE CODE)
PRIOR LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
C. EXTENSION OF THE WELFARE-TO-WORK TAX CREDIT (SEC. 303 OF THE BILL AND SEC. 51A OF THE CODE)
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
D. EXTEND THE DEDUCTION PROVIDED FOR CONTRIBUTIONS OF APPRECIATED STOCK TO PRIVATE FOUNDATIONS; PUBLIC INSPECTION OF PRIVATE...PRESENT AND PRIOR LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
E. EXCEPTIONS UNDER SUBPART F FOR CERTAIN ACTIVE FINANCING INCOME (SEC. 305 OF THE BILL AND SECS. 953 AND 954 OF THE CODE)
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
F. EXTENSION OF THE GENERALIZED SYSTEM OF PREFERENCES (SEC. 311 OF THE BILL AND SEC. 505 OF THE TRADE ACT OF 1974)
PRESENT AND PRIOR LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
TITLE IV. REVENUE OFFSET PROVISION
A. TREATMENT OF CERTAIN DEDUCTIBLE LIQUIDATING DISTRIBUTIONS OF REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT...PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
TITLE V. TAX TECHNICAL CORRECTIONS
A. TECHNICAL CORRECTIONS TO THE 1998 ACT
PRESENT LAW
EXPLANATION OF PROVISION
PRESENT LAW
EXPLANATION OF PROVISION
PRESENT LAW
EXPLANATION OF PROVISION
PRESENT LAW
EXPLANATION OF PROVISION
B. TECHNICAL CORRECTIONS TO THE 1997 ACT
PRESENT LAW
EXPLANATION OF PROVISION
PRESENT LAW
EXPLANATION OF PROVISION
EFFECTIVE DATE
PRESENT LAW
EXPLANATION OF PROVISION
PRESENT LAW
EXPLANATION OF PROVISION
PRESENT LAW
EXPLANATION OF PROVISION
PRESENT LAW
EXPLANATION OF PROVISION
EFFECTIVE DATE
PRESENT LAW
EXPLANATION OF PROVISION
PRESENT LAW
EXPLANATION OF PROVISION
PRESENT LAW
EXPLANATION OF PROVISION
C. TECHNICAL CORRECTIONS TO THE 1984 ACT
PRESENT LAW
EXPLANATION OF PROVISION
EFFECTIVE DATES
D. DISCLOSURE OF TAX RETURN INFORMATION TO THE DEPARTMENT OF AGRICULTURE (SEC. 505(A) OF THE BILL AND SEC. 6103 (J) OF THE...PRESENT LAW
EXPLANATION OF PROVISION
EFFECTIVE DATE
E. TECHNICAL CORRECTIONS TO THE TRANSPORTATION EQUITY ACT FOR THE 21ST CENTURY (SEC. 505(B) OF THE BILL, SEC. 9004 OF THE...PRESENT LAW
EXPLANATION OF PROVISION
TITLE VI. RENEWAL COMMUNITY PROVISIONS
(SECS. 601-606 OF THE BILL AND SECS. 39, 46, 48, 49, 50, 51, 62, 4973, 4975, 6047, 6104, 6693, AND NEW SECS. 1400E-M OF THE...PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
DESIGNATION PROCESS
EFFECTIVE DATE
III. VOTES OF THE COMMITTEE
IV. BUDGET EFFECTS OF THE BILL
A. COMMITTEE ESTIMATES
B. BUDGET AUTHORITY AND TAX EXPENDITURES
C. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET OFFICE
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE
A. COMMITTEE OVERSIGHT FINDINGS AND RECOMMENDATIONS
B. SUMMARY OF FINDINGS AND RECOMMENDATIONS OF THE COMMITTEE ON GOVERNMENT REFORM AND OVERSIGHT
C. CONSTITUTIONAL AUTHORITY STATEMENT
D. INFORMATION RELATING TO UNFUNDED MANDATES
E. APPLICABILITY OF HOUSE RULE XXI 5(C)
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED
INTERNAL REVENUE CODE OF 1986
Subtitle A--Income Taxes
CHAPTER 1--NORMAL TAXES AND SURTAXES
Subchapter A--Determination of Tax Liability
PART I--TAX ON INDIVIDUALS
SEC. 1. TAX IMPOSED.
PART IV--CREDITS AGAINST TAX
SUBPART A--NONREFUNDABLE PERSONAL CREDITS
SEC. 24. CHILD TAX CREDIT.
SEC. 25. INTEREST ON CERTAIN HOME MORTGAGES.
SEC. 26. LIMITATION BASED ON TAX LIABILITY; DEFINITION OF TAX LIABILITY.
SUBPART C--REFUNDABLE CREDITS
SEC. 32. EARNED INCOME.
SUBPART D--BUSINESS RELATED CREDITS
SEC. 39. CARRYBACK AND CARRYFORWARD OF UNUSED CREDITS.
SEC. 41. CREDIT FOR INCREASING RESEARCH ACTIVITIES.
SEC. 42. LOW-INCOME HOUSING CREDIT.
SEC. 45C. CLINICAL TESTING EXPENSES FOR CERTAIN DRUGS FOR RARE DISEASES OR CONDITIONS.
SUBPART E--RULES FOR COMPUTING INVESTMENT CREDIT
SEC. 46. AMOUNT OF CREDIT.
SEC. 48. ENERGY CREDIT; REFORESTATION CREDIT.
SEC. 49. AT-RISK RULES.
SEC. 50. OTHER SPECIAL RULES.
SUBPART F--RULES FOR COMPUTING WORK OPPORTUNITY CREDIT
SEC. 51. AMOUNT OF CREDIT.
SEC. 51A. TEMPORARY INCENTIVES FOR EMPLOYING LONG-TERM FAMILY ASSISTANCE RECIPIENTS.
Subchapter B--Computation of Taxable Income
PART I--DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
SEC. 62. ADJUSTED GROSS INCOME DEFINED.
SEC. 63. TAXABLE INCOME DEFINED.
SEC. 67. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED DEDUCTIONS.
SEC. 68. OVERALL LIMITATION ON ITEMIZED DEDUCTIONS.
PART II--ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
SEC. 72. ANNUITIES; CERTAIN PROCEEDS OF ENDOWMENT AND LIFE INSURANCE CONTRACTS.
PART III--ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
SEC. 116. PARTIAL EXCLUSION OF DIVIDENDS AND INTEREST RECEIVED BY INDIVIDUALS.
SEC. 121. EXCLUSION OF GAIN FROM SALE OF PRINCIPAL RESIDENCE.
SEC. 135. INCOME FROM UNITED STATES SAVINGS BONDS USED TO PAY HIGHER EDUCATION TUITION AND FEES.
PART IV--TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
SUBPART A--PRIVATE ACTIVITY BONDS
SEC. 146. VOLUME CAP.
SUBPART B--REQUIREMENTS APPLICABLE TO ALL STATE AND LOCAL BONDS
SEC. 148. ARBITRAGE.
PART VI--ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
SEC. 162. TRADE OR BUSINESS EXPENSES.
SEC. 163. INTEREST.
SEC. 170. CHARITABLE, ETC., CONTRIBUTIONS AND GIFTS.
SEC. 172. NET OPERATING LOSS DEDUCTION.
SEC. 179. ELECTION TO EXPENSE CERTAIN DEPRECIABLE BUSINESS ASSETS.
PART IX--ITEMS NOT DEDUCTIBLE
SEC. 264. CERTAIN AMOUNTS PAID IN CONNECTION WITH INSURANCE CONTRACTS.
SEC. 265. EXPENSES AND INTEREST RELATING TO TAX-EXEMPT INCOME.
Subchapter C--Corporate Distributions and Adjustments
PART II--CORPORATE LIQUIDATIONS
SUBPART A--EFFECTS ON RECIPIENTS
SEC. 332. COMPLETE LIQUIDATIONS OF SUBSIDIARIES.
SEC. 334. BASIS OF PROPERTY RECEIVED IN LIQUIDATIONS.
PART III--CORPORATE ORGANIZATIONS AND REORGANIZATIONS
SUBPART A--CORPORATE ORGANIZATIONS
SEC. 351. TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR.
SUBPART D--SPECIAL RULE; DEFINITIONS
SEC. 368. DEFINITIONS RELATING TO CORPORATE REORGANIZATIONS.
Subchapter E--Accounting Periods and Methods of Accounting
PART II--METHODS OF ACCOUNTING
SUBPART C--TAXABLE YEAR FOR WHICH DEDUCTIONS TAKEN
SEC. 469. PASSIVE ACTIVITY LOSSES AND CREDITS LIMITED.
Subchapter F--Exempt Organizations
PART VIII--HIGHER EDUCATION SAVINGS ENTITIES
[Struck out->][ SEC. 529. QUALIFIED STATE TUITION PROGRAMS. ][<-Struck out]
SEC. 529. QUALIFIED TUITION PROGRAMS.
SEC. 530. EDUCATION INDIVIDUAL RETIREMENT ACCOUNTS.
Subchapter H--Banking Institutions
PART I--RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
SEC. 584. COMMON TRUST FUNDS.
Subchapter J--Estates, Trusts, Beneficiaries, and Decedents
PART I--ESTATES, TRUSTS, AND BENEFICIARIES
SUBPART A--GENERAL RULES FOR TAXATION OF ESTATES AND TRUSTS
SEC. 643. DEFINITIONS APPLICABLE TO SUBPARTS A, B, C, AND D.
Subchapter M--Regulated Investment Companies and Real Estate Investment Trusts
PART II--REAL ESTATE INVESTMENT TRUSTS
SEC. 854. LIMITATIONS APPLICABLE TO DIVIDENDS RECEIVED FROM REGULATED INVESTMENT COMPANY.
SEC. 857. TAXATION OF REAL ESTATE INVESTMENT TRUSTS AND THEIR BENEFICIARIES.
SEC. 873. DEDUCTIONS.
Subchapter N--Tax Bases on Income From Sources Within or Without the United States
PART III--INCOME FROM SOURCES WITHOUT THE UNITED STATES
SUBPART F--CONTROLLED OF FOREIGN CORPORATIONS
SEC. 953. INSURANCE INCOME.
SEC. 954. FOREIGN BASE COMPANY INCOME.
Subchapter X--Renewal Communities
PART I--DESIGNATION
SEC. 1400E. DESIGNATION OF RENEWAL COMMUNITIES.
PART II--RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS
SEC. 1400F. RENEWAL COMMUNITY CAPITAL GAIN.
SEC. 1400G. RENEWAL COMMUNITY BUSINESS DEFINED.
PART III--FAMILY DEVELOPMENT ACCOUNTS
SEC. 1400H. FAMILY DEVELOPMENT ACCOUNTS FOR RENEWAL COMMUNITY EITC RECIPIENTS.
SEC. 1400I. DEMONSTRATION PROGRAM TO PROVIDE MATCHING CONTRIBUTIONS TO FAMILY DEVELOPMENT ACCOUNTS IN CERTAIN RENEWAL COMMUNITIES.
SEC. 1400J. DESIGNATION OF EARNED INCOME TAX CREDIT PAYMENTS FOR DEPOSIT TO FAMILY DEVELOPMENT ACCOUNT.
PART IV--ADDITIONAL INCENTIVES
SEC. 1400K. COMMERCIAL REVITALIZATION CREDIT.
SEC. 1400L. INCREASE IN EXPENSING UNDER SECTION 179.
Subtitle B--Estate and Gift Taxes
CHAPTER 11--ESTATE TAX
Subchapter A--Estates of Citizens or Residents
PART I--TAX IMPOSES
SEC. 2001. IMPOSITION AND RATE OF TAX.
PART II--CREDITS AGAINST TAX
SEC. 2010. UNIFIED CREDIT AGAINST ESTATE TAX.
Subtitle D--Miscellaneous Excise Taxes
CHAPTER 43--QUALIFIED PENSION, ETC., PLANS
SEC. 4973. TAX ON EXCESS CONTRIBUTIONS TO CERTAIN TAX-FAVORED ACCOUNTS AND ANNUITIES.
SEC. 4975. TAX ON PROHIBITED TRANSACTIONS.
Subtitle F--Procedure and Administration
CHAPTER 61--INFORMATION AND RETURNS
Subchapter A--Returns and Records
PART II--TAX RETURNS OR STATEMENTS
SUBPART B--INCOME TAX RETURNS
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN.
PART III--INFORMATION RETURNS
SUBPART A--GENERAL REQUIREMENT
SEC. 6033. RETURNS BY EXEMPT ORGANIZATIONS.
SEC. 6047. INFORMATION RELATING TO CERTAIN TRUSTS AND ANNUITY PLANS.
Subchapter B--Extensions of Time For Payment
SEC. 6103. CONFIDENTIALITY AND DISCLOSURE OF RETURNS AND RETURN INFORMATION.
SEC. 6104. PUBLICITY OF INFORMATION REQUIRED FROM CERTAIN EXEMPT ORGANIZATIONS AND CERTAIN TRUSTS.
CHAPTER 64--COLLECTION
Subchapter B--Receipt of Payment
SEC. 6311. PAYMENT OF TAX BY COMMERCIALLY ACCEPTABLE MEANS.
CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
Subchapter A--Procedure in General
SEC. 6404. ABATEMENTS.
CHAPTER 66--LIMITATIONS
Subchapter A--Limitations on Assessment and Collection
SEC. 6501. LIMITATIONS ON ASSESSMENT AND COLLECTION.
CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Subchapter A--Additions to the Tax and Additional Amounts
PART I--GENERAL PROVISIONS
SEC. 6652. FAILURE TO FILE CERTAIN INFORMATION RETURNS, REGISTRATION STATEMENTS, ETC.
Subchapter B--Assessable Penalties
PART I--GENERAL PROVISIONS
SEC. 6685. ASSESSABLE PENALTY WITH RESPECT TO PUBLIC INSPECTION REQUIREMENTS FOR CERTAIN TAX-EXEMPT ORGANIZATIONS.
SEC. 6693. FAILURE TO PROVIDE REPORTS ON CERTAIN TAX-FAVORED ACCOUNTS OR ANNUITIES; PENALTIES RELATING TO DESIGNATED NONDEDUCTIBLE...CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A--Crimes
PART I--GENERAL PROVISIONS
SEC. 7207. FRAUDULENT RETURNS, STATEMENTS, OR OTHER DOCUMENTS.
CHAPTER 76--JUDICIAL PROCEEDINGS
Subchapter B--Proceedings by Taxpayers and Third Parties
SEC. 7421. PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION.
Subchapter E--Burden of Proof
SEC. 7491. BURDEN OF PROOF.
Subtitle I--Trust Fund Code
CHAPTER 98--TRUST FUND CODE
Subchapter A--Establishment of Trust Fund
SEC. 9503. HIGHWAY TRUST FUND.
SEC. 9510. VACCINE INJURY COMPENSATION TRUST FUND.
SOCIAL SECURITY ACT
TITLE II--FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS
REDUCTION OF INSURANCE BENEFITS
MAXIMUM BENEFITS
MONTHS TO WHICH EARNINGS ARE CHARGED
COMPUTATION OF PRIMARY INSURANCE AMOUNT
PRIMARY INSURANCE AMOUNT
RECOMPUTATION OF BENEFITS
DISABILITY INSURANCE BENEFIT PAYMENTS
DISABILITY INSURANCE BENEFITS
DEFINITION OF DISABILITY
TAXPAYER RELIEF ACT OF 1997
TITLE IX--MISCELLANEOUS PROVISIONS
Subtitle B--Revisions Relating to Disasters
SEC. 915. ABATEMENT OF INTEREST ON UNDERPAYMENTS BY TAXPAYERS IN PRESIDENTIALLY DECLARED DISASTER AREAS.
Subtitle D--Provisions Relating to Small Businesses
SEC. 933. AVERAGING OF FARM INCOME OVER 3 YEARS.
SECTION 505 OF THE TRADE ACT OF 1974
SEC. 505. DATE OF TERMINATION.
INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998
TITLE III--TAXPAYER PROTECTION AND RIGHTS
Subtitle D--Provisions Relating to Interest and Penalties
SEC. 3301. ELIMINATION OF INTEREST RATE DIFFERENTIAL ON OVERLAPPING PERIODS OF INTEREST ON TAX OVERPAYMENTS AND UNDERPAYMENTS.
Subtitle E--Protections for Taxpayers Subject to Audit or Collection Activities
SEC. 3401. DUE PROCESS IN INTERNAL REVENUE SERVICE COLLECTION ACTIONS.
VII. DISSENTING VIEWS ON H.R. 4579 THE TAXPAYER RELIEF ACT OF 1998
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