-CITE- 26 USC TITLE 26 - INTERNAL REVENUE CODE 01/05/2009 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE -HEAD- TITLE 26 - INTERNAL REVENUE CODE -MISC1- ACT AUG. 16, 1954, CH. 736, 68A STAT. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal Revenue Code of 1986 by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095) with provisions of the Internal Revenue Code of 1939. No inferences, implications, or presumptions of legislative construction or intent are to be drawn or made by reason of such tables. Citations to "R.A." refer to the sections of earlier Revenue Acts. TABLE I -------------------------------------------------------------------- 1939 Code 1986 Code section number section number -------------------------------------------------------------------- 1 Omitted 2 7806(a) 3, 4 Omitted 11 1 12(a), (b)(1), (2) Omitted 12(b)(3), (c) 1 12(d) 2 12(e) Omitted 12(f) 1 12(g), 13(a) Omitted 13(b) 11 13(c)-(f), 14 Omitted 15(a), (b) 11 15(c) 1551 21 63 22(a) 61 22(b)(1) 101 22(b)(2)(A) 72 22(b)(2)(B) 72, 403 22(b)(2)(C) 72 22(b)(3)-(5) 102-104 22(b)(6) 107 22(b)(7) 894 22(b)(8) 115, 526, 892, 893, 911, 912, 933, 943 22(b)(9), (10) 108 22(b)(11)-(14) 109, 111-113 22(b)(15) 621 22(b)(16), (17) 114, 121 22(c) 471 22(d)(1)-(5) 472 22(d)(6) 1321, 6155(a) 22(e) 301(a) 22(f) 1001 22(g) 861, 862, 863, 864 22(h) Chapter 1, Subchapter G, Part III 22(i) Omitted 22(j) 76 22(k) 71 22(l) 691 22(m) 73, 6201(c) 22(n) 62 22(o) 75 23 161, 211 23(a)(1)(A), (B) 162 23(a)(1)(C) 263 23(a)(2) 212 23(b) 163, 265 23(c)(1) 164 23(c)(2) Omitted 23(c)(3), (d) 164 23(e)-(i) 165 23(j) 1091 23(k)(1) 166, 593 23(k)(2) 165(g)(1), 166(e), 582 23(k)(3) 165(g)(2) 23(k)(4), (5) 166 23(k)(6) 166, 271 23(l) 167 23(m) 611 23(n) 167 23(o) 170 23(p) 404 23(q) 170 23(r) 591 23(s) 172 23(t) 168, 169 23(u) 215 23(v) 171 23(w) 691 23(x) 213 23(y) Omitted 23(z) 216 23(aa)(1) 141 23(aa)(2) 36 23(aa)(3) 144 23(aa)(4) 4, 142 23(aa)(5)-(7) 142-144 23(bb) 173 23(cc) 616 23(dd) 592 23(ee) 1202 23(ff) 615 24(a) 261 24(a)(1) 262 24(a)(2), (3) 263 24(a)(4), (5) 264, 265 24(a)(6) 264 24(a)(7) 266 24(b), (c) 267 24(d) 273 24(e) 1451 24(f) 268 25(a) 35 25(b)(1) 151 25(b)(2) 153 25(b)(3) 152 26 241 26(a) 242 26(b)(1)-(3) 243-245 26(b) 246 26(c) 545, 556 26(d) 535, 545, 601 26(e) Omitted 26(f) 561, 562, 564 26(g) 565 26(h) 247 26(i) 922 27(a) 561 27(b) 535, 562 27(c)-(i) 562, 564 28 565 31 33 32 32 33 6401 34 Omitted 35 31 41 441, 446 42(a) 451 42(b)-(d) 454 43 461 44 453, 7101 45 482 46 442 47 443, 6011(a) 48 441, 7701 51 6001, 6011(a) 51(a) 6001, 6012(a), 6065(b) 51(b) 6012(b)(1), 6013(a), 6014(b) 51(c) 6012(b) 51(d) Omitted. See 6064. 51(e) 6065(a) 51(f) 6014(a), (b), 6151(a), (b), 6155(a) 51(g) 6012(b), 6013(b), 6653(a), 6659 52 6012(a), (b), 6062 53 6072, 6081, 6091 54(a)-(b) 6001 54(c)-(e) Omitted 54(f) 6033(a), 6065(b) 55 6103, 7213(a) 56(a) 6151(a) 56(b) 6152, 6601(c)(2) 56(c) 6161(a), 6162(a), 6165, 7101 56(d)-(f) Omitted 56(g) 6313 56(h) Omitted 56(i) 6151(b) 56(j), 57 Omitted 58 6012(b), 6015, 6064, 6065, 6073(a), (c), 6081(a), 6091(b), 6103, 6161(a) 59(a)-(c) 6153 59(d) 6201(b), 6315, 6601(g) 60 6015(g), 6073(b), (d), (e), 6091(b), 6153(b), (d), (e) 61 Omitted 62 7805 63 6108 64 7701 101(1)-(11), (13)-(19) 501 101(12) 521, 522 101 502 102(a) 531, 532 102(b), (c) 533 102(d), (e) 535, 541 102(f) 536 103 891 104(a) 581 104(b) 11 105 632 106 1347 107(a), (b) 1301, 1302 107(c) 1304(a) 107(d) 1303 107(e) 1304(b) 108 21 109 921 110 594 111 1001 112(a) 1002 112(b)(1) 1031 112(b)(2) 1036 112(b)(3) 354, 355 112(b)(4) 361 112(b)(5) 351 112(b)(6) 332 112(b)(6)(D) 7101 112(b)(7) 333 112(b)(8) 1081 112(b)(9) 373 112(b)(10) 371 112(b)(11) 355 112(c) 351, 356, 371, 1031 112(d) 361, 371 112(e) 351, 356, 361, 371, 1031 112(f) 1033 112(g), (h) 368 112(i) 367 112(j) Omitted 112(k) 357, 371 112(l) 371 112(m) 1071 112(n) 1034 113(a) 1012 113(a)(1) 1013 113(a)(2)-(4) 1015 113(a)(5) 1014 113(a)(6) 358, 1031 113(a)(7), (8) 362 113(a)(9) 1033 113(a)(10) 1091 113(a)(11), (12) 1051, 1052 113(a)(13) 723, 732 113(a)(14) 1053 113(a)(15) 334 113(a)(16) 1052 113(a)(17) 1082 113(a)(18) 334 113(a)(19) 307 113(a)(20), (21) 373 113(a)(22) 372 113(a)(23) 358 113(b) 1011 113(b)(1), (2) 1016 113(b)(3), (4) 1017, 1018 113(c), (d) 1019, 1020 113(e) 1022 114(a) 167(f) 114(b)(1) 612 114(b)(2) Omitted 114(b)(3) 613(b)(3) 114(b)(4) 613(b)(4) 115(a) 301, 316 115(b) 301, 316 115(c) 302, 312, 331, 342 115(d), (e) 301 115(f) 305 115(g)(1) 302 115(g)(2) 304 115(g)(3) 303 115(h) 312 115(i) 302, 346 115(j) 301 115(k) Omitted 115(l), (m) 312 116(a) 911 116(b) Omitted 116(c) 892 116(d), (e) 115 116(f) 943 116(g) 526 116(h) 893 116(i) 121(a)(17) 116(j), (k) 912 116(l) 933 117(a) 1221, 1222 117(b) 1202 117(c) 1201 117(d) 1211 117(e)(1) 1212 117(e)(2) Omitted 117(f) 1232 117(g)(1), (2) 1233, 1234 117(g)(3) 1238 117(h) 1223 117(i) 582 117(j) 1231 117(k) 631 117(l) 1233 117(m) 341 117(n) 1236 117(o), (p) 1239, 1240 118 1091 119(a), (b) 861 119(c), (d) 862 119(e) 861, 862, 863 119(f) 864 120 170 121 583 122 172 123 77 124 Omitted 124A, 124B 168, 169 125 171 126 691 127(a), (b) Omitted 127(c)(1)-(5) 1331-1335 127(d) 1336 127(e), (f) 1337 128 1346 129, 130 269, 270 130A 421 131(a) 901 131(b) 904 131(c) 905, 6155(a), 7101 131(d), (e) 905 131(f) 902 131(g) 901(c) 131(h) 903 131(i) 905 141 1501-1505, 6071, 6081(a), 6091(b)(2), 6503(a)(2) 142 6012(a), (b), 6065(a) 143(a) 1451 143(b) 1441 143(c) 1461, 6011(a), 6072(a), 6091(b), 6151(a) 143(d), (e) 1462, 1463 143(f) 1464, 6414 143(g) 1461 143(h) 1443, 6151 144 1442, 6151(a) 145 7201, 7202, 7203, 7343 146 443, 6155(a), 6601(a), 6658, 6851, 7101 147 6041(b), (c), 6071, 6081(a), 6091(a) 148 6042, 6043, 6044, 6065(a), 6071, 6081(a), 6091(a) 149 6045, 6065(a), 6071, 6081(a), 6091(a) 150 6071, 6081(a), 6091(a), 7001(a), 7231 151 Omitted 153(a) 6033(b), 6071, 6081(a), 6091(a) 153(b) 6034, 6071, 6081(b), 6091(a) 153(c) 6104 153(d) 7201, 7203 154 692 161 641 162(a) 642(c) 162(b) 651, 652, 661, 662 162(c) 661 162(d) 643, 663 162(e), (f) 642 162(g) 681 163(a)(1), (2), (b) 642 163(c) 642(a)(1) 164 652, 662 165(a) 401, 501(a) 165(b)-(d) 402 166, 167 676, 677 168 642 169(a)-(c) 584, 6065 169(d)(1)-(4), (e) 584 169(f) 6032, 6065(a) 169(g) 584 170 584, 642 171 682 172 642 181, 182 701, 702 183(a), (b) 702, 703 183(c) 702 183(d) 703(a) 184, 186 702 187 6031, 6063, 6065(a) 188 706 189 702, 703 190 Omitted 191 704 201(a)(1) 802 201(a)(2), (3) 807 201(b) 801 201(c)(1)-(7) 803(a)-(g) 201(d)-(f) 803(h)-(j) 201(g), 202(a) Omitted 202(b) 804(a) 202(c) 806 203 Omitted 203A 805 204(a)(1) 831(a) 204(a)(2) 831(b), 832 204(a)(3) 831(b) 204(b)(1) 832(b)(1) 204(b)(2) 832(a) 204(b)(3)-(7) 832(b)(2)-(6) 204(c)-(e) 832(c)-(e) 204(f) 832(c)(12) 205, 206 841, 842 207(a)(1), (2) 821(a) 207(a)(3), (4) 821(b), (c) 207(a)(5) 822(e) 207(a)(6) 821(d) 207(b)(1) 822(a), (b) 207(b)(2), (3) 823(1), (2) 207(b)(4) 822(a) 207(b)(4)(A)-(F) 822(c) 207(c), (d) 822(d)(1), (2) 207(e) 822(e) 207(f) 822(d)(3) 207(g), 208 Omitted 211, 212 871, 872 213(a)-(c) 873 213(d) 142(b)(1) 214 873 215 874, 6011(a), 6065(b) 216 874 217 6011(a), 6012(a), 6072(c) 218(a) 6151(a) 219 875 220 876 221 877 231(a) 881 231(b), (c) 882(a), (b) 231(d) 883 232(a), (b) 882 233 882, 6065(a) 234 882 235(a) 882, 6011(a), 6072(c) 235(b) 6012(a) 236(a) 6151(a) 236(b) 884(1) 237 884(3) 238 884(4) 251 931, 6011(a) 252 932 261 11 262 941 263 942 265 943 271 6211, 6653(c)(1) 272(a) 6212(a), (b)(2), 6213(a) 272(b) 6155(a), 6215(a) 272(c) 6155(a), 6213(c) 272(d) 6213(d) 272(e) 6214(a) 272(f) 6212(c), 6213(b)(1) 272(g), (h) 6214(b), (c) 272(i) 6152(c), 6601(c)(2) 272(j) 6161(b), 6165, 7101 272(k) 6212(b) 273(a)-(i), (k) 6155, 6861, 6863(a), (b), 7101 273(j) 6404(b) 274 6036, 6155(a), 6161(c), 6503(b), 6871, 6872, 6873 275 6501 276 6501(c), 6502(a) 277 6503(a) 291 6651(a), 6659 292 6155(a), 6601 293 6653(a), (b), 6659 294 6601, 6651(c), 6654(a) 295-298 6601 299 6658 311, 312 6901, 6903 313 Omitted 321 6403 322(a)(1)-(3) 6401, 6402 322(a)(4) 31 322(b)(1)-(3) 6511 322(b)(4) 6151(c), 6513(a), 6611(d) 322(b)(5), (6) 6511(d) 322(c) 6512(a) 322(d) 6512(b) 322(e) 6151(c), 6513(b), 6611(d) 322(f) Omitted 322(g) 6511(d) 331-334 552-555 335, 336(a)-(c) 556 336(d) 557 337 551 338 6035(a) 339 6035(b) 340 7201, 7203 361 851 362 852, 855 371-373 1081-1083 391-393, 394(a)-(c) Omitted 394(d) 312 394(e), (f), 395, 396 Omitted 400 3 401, 402 4 403 36 404 4 421(a), (b) 501, 511 421(c), (d) 512 422(a) 512 422(b), 423, 424 513, 514, 515 480, 481 1401, 1402 482 1403, 6017 500-503 541-544 504(a), (b) 545 504(c) 562, 563 504(d) Omitted 504(e) 545 505(a)-(c) 545 505(d) Omitted 505(e) 546 506(a)-(h) 547 506(i), (j), 507(a) Omitted 507(b) 543 508 Omitted 509 531 510 Chapter 1, Subchapter G, Part III 511 6103, 7213(a) 650, 651 1471 722(g) 6105 800 2001, 2101 801, 802 Omitted 810 2001(a), 2011(a), (b) 811 2031(a) 811(a), (b) 2033, 2034 811(c) 2035, 2036, 2037 811(d)(1) 2038(a)(1) 811(d)(2) 2038(a)(2) 811(d)(3) 2038(b) 811(d)(4) Omitted 811(e)-(g) 2040-2042 811(h) 2044 811(i) 2043(a) 811(j) 2032 811(k), (l) 2031(b), 2035 811(m) Omitted 812 2051 812(a) Omitted 812(b) 2043(b), 2053, 2054 812(c) 2013 812(d), (e) Omitted. See 2055, 2056. 813(a)(1) Omitted 813(a)(2) 2012 813(b) 2011 813(c) 2014 820 6036, 6091(a) 821(a) 6018, 6065(a) 821(b) 6071, 6075(a), 6081(a) 821(c) 6091(b) 821(d) 6001 821(e) Omitted 822(a)(1) 6151(a) 822(a)(2) 6161(a)(2), 6165, 6503(d), 7101 822(b) 2002 823 6314(b) 824 Omitted 825 2204 826(a) 7404 826(b)-(d) 2205-2207 827(a) 6324(a)(1), 6325(a)(1) 827(b), (c) 6324(a)(2), (3) 828, 840, 841 Omitted 850 2202 851 Omitted 860 2101 861 2102, 2103, 2106 862, 863 2104, 2105 864(a) 6018, 6065(a) 864(b) 6071, 6075(a), 6081(a) 864(c) 6091(b) 865 Omitted 870 6211(a), 6653(c)(1) 871(a) 6212(a), 6213(a) 871(b) 6155(a), 6215(a) 871(c) 6155(a), 6213(c) 871(d), (e) 6213(d), 6214(a) 871(f) 6212(c), 6213(b) 871(g) 6214(c) 871(h) 6161(b)(2), 6165, 6503(d), 7101 871(i) 6155(a), 6653(b), 6659(a) 872(a) 6155(a), 6861(a) 872(b)-(e) 6861(b)-(e) 872(f) 6863(a), (b)(2), 7101 872(g) 6155(a), 6863(b)(1) 872(h) 6863(a), (b)(2) 872(i) 6155(a), 6861(f) 872(j) 6861(g) 873 6404(b) 874(a) 6501(a) 874(b)(1) 6501(c)(1), (3) 874(b)(2) 6502(a) 874(b)(3) 2016, 6071, 6081, 6091, 6155 875 6503(a)(1) 876 Omitted 890 6601(a), (b), (f)(1) 891 6155(a), 6601(a), (d), (f)(1) 892 6601(a), (c)(3) 893 6601(a), (c), (f) 894(a) 6651(a), 6653(a) 894(b) 7201, 7202, 7203, 7207, 7269, 7343 900(a) 6901(a), (b) 900(b), (c) 6901(c), (f) 900(d) 6904, 7421(b) 900(e) 6901(h) 901(a), (b) 6903(a) 901(c) 6903(b) 901(d) 6212(b) 910, 911, 912 6511, 6512(a), (b) 913, 920, 921 Omitted 925 6163(a), 6601(a), (b) 926 6163(a), 7101 927 2015 930(a) 2203 930(b)-(d), 931 Omitted 935 2001, 2052, 2101 936(a) Omitted 936(b), (c) 2012, 2014 937 6018(a), 7203 938 6103 939 2201 1000(a) 2501 1000(b) 2511(a) 1000(c) 2514 1000(d), (e) Omitted 1000(f) 2513 1000(g) Omitted 1001(a), (b) 2502(a), (c) 1001(c) Omitted 1002 2512(b) 1003 2503 1004(a)(1)-(3) 2521-2523 1004(b), (c) 2522, 2524 1005 2512(a) 1006(a) 6019(a), 6065(a) 1006(b) 6075(b), 6091(b)(1) 1007 6001 1008(a) 2502(d), 6151(a) 1008(b) 6161(a)(1) 1008(c) Omitted 1008(d) 6313 1008(e) 6314(a) 1009 6324(b), 6325(a)(1) 1010 Omitted 1011 6211(a), 6653(c)(1) 1012(a) 6212(a), 6213(a) 1012(b) 6155(a), 6215(a) 1012(c) 6155(a), 6213(c) 1012(d) 6213(d) 1012(e) 6214(a) 1012(f) 6212(c), 6213(b) 1012(g), (h) 6214(b), (c) 1012(i) 6161(b)(1), 6165, 7101 1012(j) 6212(b) 1013(a) 6155(a), 6861(a) 1013(b)-(e) 6861(b)-(e) 1013(f) 6863(a), (b)(2), 7101 1013(g) 6155(a), 6863(b)(1) 1013(h) 6863(a), (b)(2) 1013(i) 6155(a), 6861(f) 1013(j) 6861(g) 1014 6404(b) 1015(a) 6871 1015(b) 6155(a), 6161(c), 6503(b), 6873(a) 1016 6501, 6502(a) 1017 6503(a)(1) 1018 Omitted 1019 6653, 6659(b) 1020 6601(a), (f)(1) 1021 6155(a), 6601(a), (d), (f)(1) 1022 6601(a), (c)(3) 1023 6601(a), (c)(1), (f)(1) 1024(a) 7201, 7203 1024(b) 7201 1025(a) 6901(a), (b) 1025(b)-(d) 6901(c), (e), (f) 1025(e) 6904, 7421(b) 1025(f) 6901(h) 1025(g) 6901(g) 1026(a) 6903(a) 1026(b) 6903 1026(c) 6903(b) 1027(a) 6402(a) 1027(b) 6511(a), (b) 1027(c), (d) 6512(a), (b) 1028 Omitted 1029 7805(a) 1030(a) 2502(b) 1030(b) 2511(b) 1031 6103 1100, 1101 7441, 7442 1102(a)-(g) 7443(a)-(g) 1103(a)-(d) 7444(a)-(d) 1104-1106 7445-7447 1110, 111 7451, 7453 1112, 1113 7454(a), 7455 1114(a), (b) 7456(a), (c) 1115(a), (b) 7457(a), (b) 1116 7458 1117(a)-(f) 7459(a)-(f) 1117(g) 6155(a), 6659, 6673 1117(h) Omitted 1118 7460 1119, 1120, 1121 6902, 7461, 7462 1130-1133 7471-7474 1140-1143 7481-7484 1144 Omitted 1145 7101, 7485(a) 1146 7486 1250-1252 1491-1493 1253 1494, 6071, 6081(a), 6091(a), 6151(a) 1400 3101 1401(a), (b) 3102(a), (b) 1401(c) 6205(a), 6413(a)(1) 1401(d)(1), (2) Omitted 1401(d)(3), (4) 6413(c)(1), (2) 1402 3502 1403 6051(a) 1410 3111 1411 6205(a), 6413(a) 1412 3112 1420(a) 3501 1420(b) 6601(a), (f)(1) 1420(c) 6011(a), 6071, 6081(a), 6091(a), 6302(b) 1420(d) 6313 1420(e) 3122 1421 6205(b), 6413(b) 1422 3503 1423(a) 6802(1) 1423(b), (c) 6803(a)(1), (2) 1424 7509 1425(a) 7209 1425(b) 7208(1) 1426(a)-(e) 3121(a)-(e) 1426(f) 7701(a)(1) 1426(g)-(l) 3121(f)-(k) 1427, 1428 3123, 3124 1429 7805(a), (c) 1430, 1431 Omitted 1432 3125 1500 3201 1501(a), (b) 3202(a), (b) 1501(c) 6205(a)(1), 6413(a)(1) 1502 6205(b), 6413(b) 1503 3502(a) 1510, 1511, 1512 3211, 3212, 3502 1520 3221 1521 6205(a)(1), 6413(a)(1) 1522 6205(b), 6413(b) 1530(a) 3501 1530(b) 6011(a), 6071, 6081(a), 6091(a), 6151(a) 1530(c) 6601(a), (f)(1) 1530(d) 6313 1531 3503 1532(a)-(e) 3231(a)-(e) 1532(f) 7701(a)(9) 1532(g), (h) 3231(f), (g) 1532(i) 7701(a)(1) 1534 3232 1535 7805(a), (c) 1536, 1537 Omitted 1538 3233 1600 3301 1601(a)-(c) 3302 1601(d) 6413(d) 1602 3303 1603 3304 1604(a) 6011(a), 6065, 6071, 6091(b)(1), (2) 1604(b) 6081(a) 1604(c) 6106 1605(a) 3501 1605(b) 6601(a), (f)(1) 1605(c) 6152(a)(3), (b), 6155(a), 6601(c)(2) 1605(d) 6161(a)(1) 1605(e) 6313 1606 3305 1607(a)-(j) 3306(a)-(j) 1607(k) 7701(a)(1) 1607(l)-(o) 3306(k)-(n) 1608 3307 1609 7805(a), (c) 1610 Omitted 1611 3308 1621 3401 1622(a), (b) 3402(a), (b) 1622(c)(1)(A) Omitted 1622(c)(1)(B), (2)-(5) 3402(c) 1622(d) 3402(d) 1622(e) 3502(b) 1622(f)(1) 6414 1622(f)(2) 6401, 6402 1622(g)-(k) 3402(e)-(i) 1623 3403 1624 3404, 6011(a) 1625(c) 6081(a) 1626(a) 7204 1626(b) 6674 1626(d) 7205 1627 Omitted 1631 6651(a) 1632 3504 1633(a), (b) 6051(a)-(d) 1633(c) 6081(a) 1634(a) 7204 1634(b) 6659, 6674 1635(a) 6501(a) 1635(b) 6501(c)(1), (3) 1635(c) 6501(c)(2) 1635(d) 6502(a) 1635(e) 6501(b)(2) 1635(f), (g) Omitted 1636(a)(1) 6511(a), (b)(1) 1636(a)(2) 6511(b)(2) 1636(b) Omitted 1636(c) 6513(c) 1636(d), (e) Omitted 1650 4001, 4011, 4021, 4471 1651 4031 1652-1655 Omitted 1656(a), (b), (c) 5063(a), (b), (c) 1657-1659 Omitted 1700 4231, 4232, 6011(a) 1701 4233 1702, 1703 4234 1704 4232 1710 4241 1711 4243 1712 4242 1715(a) 4291 1715(b), (c) 6151(a) 1715(d) 6415(b), (c), (d), 6416(a) 1716(a) 6011(a), 6065(a) 1716(b) 6071, 6081(a) 1716(c) 6091(b)(1), (2) 1717 6601(a), (f)(1) 1718(a) 7201, 7203 1718(b) 7201, 7202 1718(c) 6659, 6671(a), 6672 1718(d) 6671(b), 7343 1719 6302(b) 1720 6001 1721-1723 Omitted 1800 4301, 4311, 4321 1801 4311, 4312, 4314, 4315, 4381 1802 4301, 4302, 4304, 4321, 4322, 4323, 4341, 4342, 4343, 4344, 4351, 4352, 4353, 4381 1804 4371, 4372, 4373 1805 4891, 4892, 4894, 4895, 4896, 7701(a)(1) 1807 4451 1808 4303, 4373, 4382 1809 4383, 4454, 4893, 6201(a)(2), 6801(a), (b) 1815 6804 1816 Omitted 1817(a)-(c) 6802(1)-(3) 1818(a) 6803(b)(1), 7101 1818(b) 6803(b)(2) 1819 Omitted 1820 7271(2), (3) 1821(a)(1) 7201, 7203 1821(a)(2) 7201, 7202 1821(a)(3) 6653(e), 6659, 6671(a), 6672 1821(a)(4) 6671(b), 7343 1821(b)(3) 4374, 7270 1821(b)(4) 7201 1822 7208(3), 7271(1) 1823 7303(1) 1823(a)-(c) 7208(2)-(4) 1830 4453 1831 4452, 4455, 7272 1832 4456 1835 6001 1836-1838 Omitted 1850 4286 1851 4291 1852(a) 6011(a), 6065(a), 6071 1852(b) 6091(b)(1), (2) 1853(a), (b) 6151(a) 1853(c) 6601(a), (f)(1) 1854 6415(a), (b), (d) 1855, 1856 Omitted 1857 4287 1858, 1859 Omitted 1900, 1901, 1902 4881, 4883, 4884 1902(a)(1) 6011(a), 6065(a), 6071 1902(a)(2) 6091(b)(1), (2) 1902(a)(3), (b) 6151(a) 1903 4885 1904 Omitted 1905, 1906 4882, 4883 1907 Omitted 1920(a), (b) 4851(a), (b) 1920(c) 4871, 6804 1921 4861 1922 4863 1923 4864 1924 4865 1925 4853, 7492 1926 4854 1927 4862 1928 4872, 6001 1929(a) 7233(1), (2) 1929(b) 7263(b) 1929(c) 7263(a) 1930 4874, 7493 1931 4852, 7701(a)(1) 1932 4873 1933 4876 1934 Omitted 1935 4875 2000(a), (b) 5701(a) 2000(c)(1), (2) 5701(b), (c) 2000(d) 5701(d), (e) 2000(g)(1)-(3) 5707(a)-(c) 2001(a) 5703(a) 2002(b) 5703(d) 2002(c) 5703(a) 2010 5702(b) 2012 5712 2013 5711(a), (b) 2014 5713(a), (b) 2017 5721 2018 5741 2019 5722 2030 5702(e) 2032 5712 2033 5711(a), (b) 2036 5721 2037 5741 2038 5722 2039(a) 5711(a), (b) 2039(b) 5722, 5741 2040 5704(c) 2050 5702(b)(1) 2052 5712 2053 5711(a), (b) 2054 5713(a), (b) 2055 Omitted 2056 5741 2057 Omitted 2058 5732 2059, 2060 5731 2070-2075 Omitted 2100(a), (b) 5723(a) 2100(c)(1) 5723(d) 2100(c)(2) 5723(a) 2100(d) 5723(b), (c) 2100(e) 5723(a) 2101 5704(c) 2102 5723(a) 2103(a)(1) 5723(a) 2103(e) 5752 2104(a) 5751(a) 2110(a), (b) 5702(c), (d) 2111(a)(1), (2) 5723(a) 2111(a)(3) 5723(d) 2111(b) 5723(a) 2111(c) 5723(b), (c) 2111(d), (e)(1) 5723(a) 2111(e)(2) 5723(d) 2111(f) 5704(a), 5723(d) 2112(a)(1) 5723(a) 2112(e) 5752 2113 5751(a) 2130(a), (b) 5723(a), 5762(a)(4), (6) 2130(c) 5723(a), 5762 2130(d) 5704(d) 2135(a)(1), (2) 5704(b), (c) 2135(a)(3) 5704(b) 2136(a) 5706 2137 5705(a) 2150 Omitted 2151 5762(a)(5) 2152-2154 Omitted 2155(a) 5762(a)(4), (5) 2155(b) 5763(a) 2156(a) 5762(a)(2), (3) 2156(b) 5762(a)(3) 2156(c) 5761(b) 2160(a) 5762(a)(4) 2160(b)-(d) 5762(a)(5) 2160(e) 5762(a)(6) 2160(g)(1), (2) 5762(a)(8), (9) 2160(g)(3) 5762(a)(6) 2160(h) 5763(a) 2160(i) 5762(a)(9), (10) 2161(a) 5762(a)(1) 2161(b) 5763(c) 2161(c) 5762(a)(1) 2161(e)-(g) 5762(a)(2) 2161(h) 5763(b) 2161(i)(1) 5763(b) 2161(j)(1) 5763(b) 2161(l)(1) 5763(b) 2161(m)(1) 5761(a) 2161(m)(2) 5763(b) 2162(a)(2) 5762(a)(1) 2162(a)(3)-(5) 5762(a)(2) 2162(b)(1) 5762(a)(4), (5) 2163 Omitted 2170(a)(2) 5751(a), 5762(a)(5) 2170(a)(4) 5762(a)(6) 2170(b) 5762(a)(5), 5763(a) 2171(a) 5763(a) 2171(b)(1) 5762(a)(4) 2171(b)(2) 5762(a)(4), (5) 2172(a) 5762(a)(8) 2172(b) 5762(a)(6) 2172(c) 5762(a)(9) 2172(d) 5762(a)(6) 2172(e), (f) 5762(a)(9) 2173(a), 2174 5762(a)(5) 2175 5763(a) 2176(a)(2) 5762(a)(10) 2176(a)(3) 5762(a)(8) 2180(a) 5762(a)(1) 2180(b) 5763(c) 2180(d)-(f) 5762(a)(2) 2180(g)(1) 5763(b) 2180(h) 5763(b) 2180(i)(1) 5763(b) 2180(k)(1) 5763(b) 2180(l)(1) 5761(a) 2180(l)(2) 5763(b) 2181 Omitted 2190 5753 2191-2193 Omitted 2194 5703(a), 5722, 5741 2197(b) 5704(b) 2198 5705(a) 2300 4592, 4593 2302 4594, 4596, 6001, 7101, 7641 2303 4595, 4597, 6001 2304 4595 2305 4813 2306 4591, 4812 2307 4593, 4816 2308(a) 7234(a) 2308(b) 7265(a)(1) 2308(c) 7234(b) 2308(d) 7234(d)(4) 2308(e) 7265(b) 2308(f) Omitted 2308(g) 7234(d)(2) 2308(h), (i) 7234(c), (d) 2308(j) 7265(c) 2309 7303(2), (3), (5) 2310 Omitted 2311 4591, 4818 2312-2314 Omitted 2320 4826 2321 4811, 4813 2322 4814, 4826, 6001, 7101, 7641 2323 4815, 4826 2324 4815, 6001 2325 4817 2326(a) 7235(a), 7265(a) 2326(b), (c) 7235(b), (c) 2327 4812, 4813, 4816, 4818, 7235(e), 7265(b), (c) 2350 4846 2351 4831, 4832, 6201(a)(2)(A) 2352 4833, 4846, 6001, 7101, 7641 2353, 2354 4834, 4846 2355 4832 2356 4831, 4832 2357 7236, 7266(b)-(f) 2358 7303(2), (4), (5) 2359 Omitted 2360 4835 2361 4832 2362 Omitted 2400 4001, 4003 2401 4011, 4012 2402 4021, 4022 2403(a) 6011(a), 6065(a), 6071, 6081(a), 6091(b)(1), (2) 2403(b) 6151(a), 6601(a), (f)(1) 2403(c) 4051 2404, 2405 4052, 4053 2406 4055, 4056 2407 6416(a), (b) 2408 Omitted 2409 7261 2410, 2411 Omitted 2412 4002, 4003, 4012, 4013 2413 4054 2450 4041 2451(a) 6011(a), 6071, 6081(a), 6091(b)(1), (2), 6151(a) 2451(b) 6151(a), 6601(a), (f)(1) 2452(a) 6416(b)(2)(D) 2452(b) 6416(a) 2453 4055, 6416(b)(2)(A) 2454, 2455 Omitted 2456 4222 2470 4511, 4513 2471 6011(a), 6065(a), 6071, 6081(a), 6091(b)(1), (2) 2472 6151(a) 2473 6417(a) 2474 4513, 6417(b), 7101 2475 6601(a), (f)(1) 2477 4512 2478, 2479 Omitted 2480 7809(a) 2481, 2482 Omitted 2483 7654 2490 4561, 4571, 4581 2491 4561, 4562, 4571, 4572, 4581, 4582 2492 4582, 4602 2493 4601 2494 Omitted 2550 4701, 4771 2550(c) 6302(b) 2551 4702 2552 4703, 4771 2553 4704, 4723 2554 4705 2555 4732, 6001 2555(a) 6065(a) 2555(b) 6071 2555(c) 6065(a), 6071 2555(c)(1) 6081(a), 6091(a) 2556 4773 2557(a) 7237(b) 2557(b)(1) 7237(a) 2557(b)(2) 7201, 7203 2557(b)(3) 7201, 7202 2557(b)(4) 6671(a), 6672 2557(b)(8) 6671(b), 7343 2558 4706, 4733, 7301(a) 2559, 2560 Omitted 2561 4734 2562 4736 2563 4774 2564 4735 2565 Omitted 2567 4711, 4712 2568, 2569 4712, 4713 2569(b) 7101 2569(d) 6001 2569(d)(4) 7641 2570 7238 2571 4714, 7301(a) 2590 4741, 4771 2591 4742 2592 4743, 4771 2593 4744 2594(a) 6001 2595 4773 2596 7237(a) 2597 7491 2598 4745, 7301(a) 2599, 2600 Omitted 2601 4756 2602 4774 2603 4762 2604, 2606 Omitted 2650 4802 2651 4801, 4803 2651(c)(2) 6201(a)(2)(A) 2652(a) 6801(a) 2653 4804 2653(b) 6001, 7641 2653(d) 7101 2654, 2655 4805 2656 7274 2656(a) 7206(4) 2656(b) 7239(a) 2656(c) 7271(1), 7303(6)(B) 2656(d) 7239(b) 2656(f) 7201 2656(g) 7272 2656(h) 7267(d) 2656(i) 7267(c) 2656(j), (k) 7267(a), (b) 2657(a), (b) 7303(6)(B) 2657(c) 7303(6)(A) 2657(d) 7328 2657(e) 7301(c) 2657(f) 7303(6)(B) 2658 Omitted 2659 4803 2660 Omitted 2700 4181, 4182, 4224, 5831 2701 6011(a), 6065(a), 6071, 6081(a), 6091(b)(1), (2) 2702 6151(a) 2703(a) 6416(f) 2704 4216 2705 4225, 6416(e) 2706 6601(a), (f)(1) 2707(a) 6671(a), 6672 2707(b) 7201, 7203 2707(c) 7201, 7202 2707(d) 6671(b), 7343 2708 6302(b) 2709 6001 2710-2712 Omitted 2720-2723 5811-5814 2724 5842, 6001(a) 2725 5843 2726(a)-(c) 5851-5853 2727, 2728 5844, 5845 2729 5861 2730(a), (b) 5862(a), (b) 2731-2733 5846-5848 2733(a) 7701(a)(1) 2734 5821 2734(e) 6071, 6091(a) 2800(a) 5001(a)(9) (Rev. See 5001(a)(8)) 2800(a)(1) 5001(a)(1), 5005(a), 5006(a) 2800(a)(1)(A) 5026(a)(1), 5007(a) 2800(a)(1)(B) 5689 2800(a)(2) 5001(a)(2) 2800(a)(3) 5001(a)(3), 5007(b)(2) 2800(a)(4) 5001(a)(4) (Rev. See 5001(a)(10)), 5007(c) (Rev. See 7652, 7805) 2800(a)(5) 5021(a), 5025(b) 2800(a)(6) 5001(a)(5) (Rev. See 5001(a)(4)) 2800(b)(2) 5006(c) 2800(c) 5001(b) 2800(d) 5005(b) 2800(e)(1) 5004(a)(1) 2800(e)(2) 5004(a)(2) (Rev. See 5004(b)(2)) 2800(e)(3) 5004(a)(3) (Rev. See 5004(b)(3)) 2800(e)(4) 5004(a)(4) (Rev. See 5004(b)(4)) 2800(f) 5006(d), 5007(b)(1) 2801(b) 5021(b) (Rev. Omitted) 2801(c)(1) 5391 2801(c)(2) 5025(e) (Rev. See 5025(f)) 2801(d) 5281 (Rev. See 5201(a)) 2801(e) 5025 2801(e)(1) 5272(a) (Rev. See 5173(a), (d)), 5281(a) (Rev. See 5201(a)) 2801(e)(2) 5273(a) (Rev. See 5178(a)), 5627 (Rev. See 5687)) 2801(e)(3) 5386(b), 5391 2801(e)(4) 5386(a) 2801(e)(5) 5023 (Rev. See 5687) 2801(f) 5628 (Rev. See 5601(a)(10), 5687) 2802(a) 5009(a) (Rev. See 5205(c)(1), (f), 5206(c)), 5010(a) (Rev. See 5205(e)) 2802(b) 5010(b) (Rev. See 5205(f)) 2802(c) 5027(a) (Rev. See 5061, 5205) 2803(a) 5008(b)(1)(E) (Rev. See 5205(c)(2)) 2803(b) 5008(b)(3) (Rev. See 5205(g)) 2803(c) 5008(b)(4) 2803(d) 5008(b)(2) (Rev. See 5205(g)) 2803(e) 5008(b)(5) 2803(f) 5640 (Rev. See 5613(b)) 2803(g) 5642 (Rev. See 5604(a)(1), (4)-(6), (10), (12)-(15), (b)) 2804 5211 (Rev. See 5311) 2805(a) 5688(a) 2805(b) 5688(b) 2806(a)(1), (2) 5634 (Rev. See 5601(a)(13), 5615(7)) 2806(b)(1) 5645 (Rev. See 7214) 2806(c) 5625 (Rev. See 5612(a)) 2806(d) 5639 (Rev. See 5613(a)) 2806(e) 5646 (Rev. See Subtitle F) 2806(f) 5626 (Rev. See 5602, 5615(3)) 2806(g) 5687 (See 7301, 7302) 2807 5622 (Rev. See 5610) 2808(a) 5212(a) (Rev. See 5204(b)) 2809(a) 5002(a) (Rev. See 5002(a)(5)) 2809(b)(1) 5002(b)(1) (Rev. See 5002(a)(6)(A)) 2809(b)(2) 5002(b)(2) (Rev. See 5002(a)(6)(B)) 2809(c) 5002(c) (Rev. See 5002(a)(7)) 2809(d) 5002(d) (Rev. See 5002(a)(8)) 2810(a) 5174(a) (Rev. See 5179(a), 5505(d)), 5601 (Rev. See 5505(i), 5601(a)(1), 5615(1)) 2811 5213(a), 5609 2812(a) 5175(a) (Rev. See 5171(a), 5172), 5271 (Rev. See 5171(a), (c), 5172, 5178(a)(1)(A), (4)(B)-(D)), 5603 (Rev. See 5601(a)(2), (3)) 2813(a) 5282 (Rev. See 5201(a), 5202(a), 5204(a), (c), 5205(d), 5206(c), 5251) 2814(a)(1) 5176(a), (c) (Rev. See 5173(a), (b), 5176(a)), 5177(c) (Rev. See 5173(b)(1), 5551(c)), 5604 (Rev. See 5601(a)(4), (5), 5615(3)) 2814(a)(2) 5176(d) (Rev. See 5173(b)) 2815(a) 5177(a), 5605 (Rev. See 7214) 2815(b)(1)(A) 5177(b)(1) (Rev. See 5173(b)(1)(A)) 2815(b)(1)(B) 5177(b)(2) (Rev. See 5173(b)(1)(B)) 2815(b)(1)(C) 5177(b)(3) (Rev. See 5173(b)(1)(C)) 2815(b)(1)(D) 5177(b)(4) (Rev. See 5173(b)(3)) 2815(c)-(e) 5551(a), (b)(1), (c) 2816(a) 5178 (Rev. See 5171(a), 5172) 2817(a) 5179(a) (Rev. Omitted) 2817(b) 5179(b) (Rev. Omitted) 2818(a) 5105(a) 2818(b) 5602 (Rev. See 5615(2), 5687) 2819 5171 (Rev. See 5178(a)(1)(B), (b), (c)(2), 5505(b), 5601(a)(6)), 5607 (Rev. See 5505(i), 5601(a)(6)) 2820(a) 5173(b) (Rev. See 5178(a)(2)(B), 5202(b)), 5192(b) (Rev. See 5202(b)), 5193(a) (Rev. See 5201(a), 5202(f), 5204(a), 5205(b), 5206(a), (c), 5211) 2821 5682 2822(a) 5173(a) (Rev. See 5178(a)(1)(A), (2)(C)), 5618 (Rev. See 5687) 2823(a) 5173(c) (Rev. See 5173(a)(2)(C)) 2824 Omitted 2825 5215 (Rev. See 5201(c), 5312(a), (c), 5373(a), 5562) 2826(a) 5196(a) (Rev. See 5203(a)), 5617 (Rev. See 5687) 2827(a) 5196(b) (Rev. See 5203(b)), 5616 (Rev. See 5687) 2828(a) 5196(c) (Rev. See 5203(c)), 5283 (Rev. See 5203(c), (d)), 5615 (Rev. See 5203(c), (e), 5687) 2829(a) 5552 (See 5503, 5505(e)) 2830(a) 5196(d) (Rev. See 5203(d)), 5283 (Rev. See 5203(c), (d)) 2831 5116(a) (Rev. See 5115), 5180(a), 5274(a) (Rev. See 5180), 5681 2832 5172 (Rev. See 5171(a), 5172, 5173(a), 5178(a)(1)(A), 5601(a)(2), (4)) 2833(a) 5606 (Rev. See 5601(a)(4), 5602, 5615(3)) 2834 5216(a) (Rev. See 5222(a)(1), (2)(D), 5501, 5502(a), 5503, 5504(a), (b), 5505(a), (c), 5601(a)(7), (8), (9)(A)), 5608(a), (b) (Rev. See 5601(a)(7), (8), (9)(A), (12), 5615(4)) 2835 Omitted 2836 5195(a) (Rev. See 5201(c)), 5613 (Rev. See 5687) 2837 Omitted 2838 5192(c) (Rev. See 5202(a), (b)), 5612 (Rev. See 5687) 2839(a) 5196(e) (Rev. See 5203(b), (c)), 5619 (Rev. See 5687) 2840 Omitted 2841(a) 5197(a)(1)(A) (Rev. See 5207(a), (d)) 2841(b) 5197(a)(1)(B) (Rev. See 5207(a), (d)) 2841(c) 5620 (Rev. See 5603, 5615(5)) 2842 5611 (Rev. See 5603) 2843 5610 (Rev. See 5603) 2844(a) 5197(b) (Rev. See 5207(c)) 2845 Omitted 2846(a) 5007(e)(1) (Rev. See 5004(b)(1), 5006(a)(3)) 2847(a) 5007(e)(2) (Rev. Omitted) 2848 Omitted 2849 5191(a) (Rev. See 5221(a)) 2850(a) 5191(a) (Rev. See 5221(a)), 5650 (Rev. See 5601(a)(14), 5615(3)) 2851 5682 2852 5624 (Rev. See 5611) 2853(a) 5623 (Rev. See 5609) 2854 5649 (Rev. See 5614) 2855(a) 5285(a) (Rev. See 5207(b)) 2856 5629 (Rev. See 5610(a)(10), (11)) 2857(a) 5114(a) (Rev. See 5114(a)(1), 5146(a)), 5285(b) (Rev. See 5207(c)), 5621 (Rev. See 5603) 2858 5114(b) 2859 5197(a)(2) (Rev. See 5207(a)), 5621 (Rev. See 5603) 2860 Omitted 2861(a) 5282(b) (Rev. See 5202(a), 5204(a), (c), 5205(d), 5206(c)) 2862(a) 5282(c) (Rev. See 5205(d)) 2863(a) 5115(a) (Rev. See 5205(d)) 2865(a) 5630 (Rev. See 5687) 2866 5010(c) (Rev. See 5205(g)), 5636 (Rev. See 5604(a)(2), (3), (7)-(9), (17), 7301) 2867 5635 (Rev. See 5604(a)(17)) 2868 5637 (Rev. See 5604(a)(18)) 2869 5638 (Rev. See 5604(a)(19), 5613, 7301, 7302) 2870 5195(b) (Rev. See 5201(c)), 5614 (Rev. See 5687, 7301) 2871 5214(a) (Rev. See 5301(a)), 5641 (Rev. See 5606, 5613, 7301, 7302, 7321-7323) 2872 5231 (Rev. See 5171(a), 5172, 5173(a), 5178(a)(1)(A), (B), (3)(A), (B)), 5241(b) (Rev. See 5202(a), (c), (d)) 2873 5231 (Rev. See 5171(a), 5172, 5173(a), 5178(a)(1)(A), (B), (3)(A), (B)), 5241(a) (Rev. See 5201(a), 5202(a), (c)) 2874(a) 5252 (Rev. See 5236) 2875 5231 (Rev. See 5171(a), 5172, 5173(a), 5178(a)(1)(A), (B), (3)(A), (B)), 5246(a) (Rev. See 5212) 2876 5631 (Rev. See 5601(a)(12), 5615(6), 5687) 2877(a) 5192(d) (Rev. See 7803; T. 5 Sec. 301) 2878(a) 5193(a) (Rev. See 5201(a), 5202(f), 5204(a), 5205(b), 5206(a), (c), 5211) 2878(b) 5009(c), 5193(b) (Rev. See 5206(a), 5214(a)(4)) 2878(c) 5193(c) (Rev. See 5206(b)) 2878(d) 5193(d) (Rev. See 5204(c)) 2879(a) 5242(a) (Rev. See 5211, 5231(a)) 2879(b) 5006(a) (Rev. See 5006(a)(1), (2), 5008(c)) 2879(c) 5232(a) (Rev. See 5005(c)(1), 5006(a)(2), 5173(a), (c)(1)) 2879(d) 5232(a), (c) (Rev. See 5005(c)(1), 5006(a)(2), 5173(a), (c)(1), 5176(a), (b)) 2880(a) 5006(b) 2881(a) 5245 (Rev. See 5204(a)) 2882(a) 5244 (Rev. See 5213) 2883(a) 5194(a) (Rev. See 5211(a), 5212, 5213) 2883(b) 5194(d) (Rev. See 5214(a)) 2883(c) 5194(c) (Rev. See 5241) 2883(d) 5194(e)(1) (Rev. See 5212, 5213) 2883(e) 5025(d), 5194(f) (Rev. See 5005(c)(1), 5212, 5223(a), (d)) 2883(f) 5194(g) (Rev. See 5201(a), 5204(a), 5212) 2883(g) 5194(h) (Rev. Omitted) 2884(a) 5250(a) (Rev. See 5205(b)) 2885(a) 5247(a) (Rev. See 5175(a), 5206(a), 5214(a)(4)) 2885(b) 5009(b) (Rev. See 5205(i)(4)), 5247(b) 2885(d) 5648 (Rev. See 5608) 2886(a) 5247(c) 2887 5012(a) (Rev. See 5009) 2888(a) 5247(d) (Rev. See 5206(a)) 2889, 2890 Omitted 2891(a) 5522(a) (Rev. See 5214(a)) 2891(b) 5011(a) (Rev. See 5008(a)) 2900 5006(a) (Rev. See 5006(a)(1), (2), 5008(c)) 2901(a)(1) 5011(a)(1)(A) (Rev. See 5008(a)(1)(A)) 2901(a)(2) 5011(a)(1)(B) (Rev. See 5008(a)(1)(B)), 5011(b) (Rev. See 5008(b)(1)) 2901(b) 5011(a)(1)(B), (2) (Rev. See 5008(a)(1)(B), (2)) 2901(c) 5011(a)(3) (Rev. See 5008(a)(3), (4)) 2901(d) 5011(a)(4) (Rev. See 5008(a)(4)) 2903(a) 5243(a) (Rev. See 5171, 5172, 5178(a)(3), (4)(A), 5233(a), (b)) 2903(b) 5008(a)(1) (Rev. See 5205(a)(1), (3)) 2903(c) 5008(a)(2) (Rev. See 5205(a)(3)) 2903(d) 5008(a)(3) 2903(e) 5008(a)(4) 2903(f) 5243(d) (Rev. See 5206(c)) 2903(g) 5243(c) (Rev. See 5233(c)) 2904(a) 5243(a), (b) (Rev. See 5171, 5172, 5178(a)(3), (4)(A), 5202(g), 5233(a), (b)) 2905 5243(e) (Rev. See 5175, 5206(c), 5214(a)(4)) 2908 5643 (Rev. See 5601(a)(12), 5604(a)(11), (12), (16), 5615(6), 5687) 2909 5644 (Rev. See 5604(a)(4), (5), (10)) 2910(a) 5243(b) (Rev. See 5202(g), 5233(b)) 2911 5243(f) (Rev. See T. 27 Sec. 121) 2912, 2913 5632 (Rev. See 5601(a)(12), 5615(6)) 2914(a) 5633 (Rev. See 7214) 2915(a) 5241(c) (Rev. See 7803; T. 5 Sec. 301) 2916(a) 5194(b) 3030(a) 5001(a)(9) (Rev. See 5001(a)(8)) 3030(a)(1) 5001(a)(5), (9) (Rev. See 5001(a)(4), (8)), 5041(a), 5041(b), 5042(a)(2), 5362, 5368(b) 3030(a)(2) 5022, 5041(b)(4) 3030(b) 5043(b) 3031(a) 5354, 5362, 5373(b)(1), 5373(b)(3), 5391 3032(a) 5373(a), 5382(b)(2) 3033(a) 5373(b)(1) 3034(a), 3035 5366 3036 5025(f) (Rev. See 5025(g)), 5373(a), 5381, 5382(a), (b)(1), (2), 5383(a), (b)(3), (4), 5392 3037(a) 5362, 5373(b)(4) 3038(a) 5362 3039(a) 5370(a)(1) 3040(a) 5351, 5354, 5356, 5368(a), (b), 5369 3041(a) 5043(b), 5368(a) 3042(a) 5192(a) (Rev. See 5202(a)), 5366 3043(a) 5661(a) (See Chapter 68), (b), 5385(b) 3044 5381, 5382, 5383, 5392 3045 5381, 5382, 5384, 5392 3070(a) 5331(a) (Rev. See 5171(a), 5172, 5173(a), (c), 5178(a)(5), 5202(e), 5207(a), (c), (d), 5214(a), 5241, 5242, 5273(b)(1), (2), (d), 5275) 3070(b) 5331(b), (c) (Rev. See 5214(a), 5273(a), (b)(1), (2), (d)) 3072 5647 (Rev. See 5273(b)(1), (2), (d), 5601(a)(12), 5607, 5615(6)) 3073(a) 5332 (Rev. See 5273(c)) 3074(a) 5333 (Rev. See 5243) 3100(a) 5301 (See 5171(a), (b)(1), 5172, 5173(a), (b)) 3101(a) 5302 (Rev. See 5171(a), (b)(1), 5172, 5173(a), (c), 5178(a)(3)(A), (B), 5201(a), 5206(a)) 3102 5303 (Rev. See 5171(a), (b)(1), 5172, 5173(a), (c), 5178(a)(5), 5241, 5242, 5273(b)(1), (2), (d)) 3103 5306 (Rev. See 5025(d), (e)(1), 5103, 5113(a), 5173(c), 5201(a), (c), 5204(c), 5243(a)(1)(A), 5306), 5312(c) 3104(a) 5309 (Rev. See 5222(b)), 5412 (Rev. See 5222(b), 5412) 3105(a) 5305 (Rev. See 5171, 5172, 5173(a), 5178(a)(1)(A), (5), 5201(a), (b), 5207(a), (c), (d), 5211, 5223(a), 5235, 5273(b)(1), (2), (d), 5275, 5312(b)) 3106(a) 5307 (Rev. See 5178(a)(2)(A), 5201(a)) 3107 5308 (Rev. See 5212, 5223(a)) 3108(a) 5310(a) (Rev. See 5214(a), 5241, 5242, 5273(b)(1), (2), (d)) 3108(b) 5310(b) (Rev. See 5214(a), 5313) 3108(c) 5310(c) (Rev. See 5214(a)) 3108(d) 5310(d) (Rev. See 5272(b)) 3109 5310(a) (Rev. See 5214(a), 5241, 5242, 5273(b)(1), (2), (d)) 3110 5502 (Rev. Omitted) 3111 5001(a)(6) 3112(a) 5004(b) (Rev. See 5004(a)(1), (b)(1)), 5005(c) (Rev. See 5005(a), (b)(1), (c)(1)) 3112(b) 5007(d) (Rev. See 5007(a)(1)), 5689 3113(a) 5011(c) 3114(a) 5304(a) (Rev. See 5171(b)(1), 5271(a), (b), (c), (e)(1), (f), 5272(a)) 3114(b) 5304(b) (Rev. See 5271(e)) 3114(c) 5304(c) (Rev. See 5271(e)) 3114(d) 5304(d) 3115(a) 5686(a) (Rev. See 5687) 3116 5686(b) (Rev. See 5505(i), 5686(a)), 7302 3117(a) 5314 (Rev. See 5557) 3118 5688(d) 3119 5315 3120 5316 3121(a), (c) 5313(a), (b) (Rev. See 5275) 3121(d) 5317(b) (Rev. See 5274) 3122 5317(a) 3123 5318 (Rev. See 5314(a)(2)) 3124(a) 5119 (Rev. See 5002(a)) 3125(a) 5001(a)(8) (Rev. See 5001(a)(9)), 5007(d) (Rev. See 5007(a)(1)), 5311 (Rev. See 5232) 3125(b) 5310(b) (Rev. See 5214(a), 5313) 3126 Omitted 3150(a) 5051(a) 3150(b)(1) 5054 (Rev. See 5054(a)(1)) 3150(b)(2) 5055 (Rev. See 5054(a)(1), (2), (c), (d)) 3150(b)(3) 5689 3150(c) 5051(b) 3152 Omitted 3153(b) 5053(a), 5401(b) 3153(c) 5053(b) 3155(a), (b) 5401(a), (b) 3155(c) 5415(a) 3155(f) 5412, 5413, 5675 3156 Omitted 3157(a) 5055 (Rev. See 5054(a)(1), (2), (c), (d)) 3158 5402(a), 5411 3159(a)-(c) 5671, 5672, 5673, 5674 3159(e)-(i) 5676(1)-(5) 3159(j) 5674 3160 5052(b) 3170 Omitted 3171(a) 5367, 5555(a) (Rev. See 5207(b)-(d)) 3172(a) 5061(b) 3173(a) 5683 3173(b)(1)-(3) 5684 (Rev. See 5687 and Subtitle F) 3173(b)(4) 5690 3173(c) 5685 3173(d) 5688(c) 3174 5064 (Rev. See 5065) 3175 5557 (Rev. See 5560) 3176(a) 5556 (Rev. See 5505(h)) 3177(a) 5521(a) 3177(b) 5521(c)(1), (2) 3177(c) 5521(b) 3177(d)(1), (2) 5521(d)(1), (2) 3178 5523 3179(a), (b) 5062(a), (b) 3180 Omitted 3182(a) 5511 3182(b) 5001(a)(7) 3183(a) 5217(a) (Rev. See 5005(c)(1), (2), 5025(d), (e)(2), 5212, 5223(a), 5234(b)) 3183(b) 5217(b) (Rev. See 5561) 3183(c) 5217(c) (Rev. Omitted) 3190-3195 Omitted 3206 4821 3207 7235(d), 7264 3208 4822, 4826 3210 4841 3211 7266(a) 3212 4842 3220 4721, 6001, 6151(a) 3221 4722 3222 4772 3223 Omitted 3224 4724 3225 7237(a) 3226 4775 3227 4725 3228 4731, 7343, 7701(a) 3230 4751, 4752, 6151(a) 3231 4753 3232 4772 3233 4754, 6001, 6065(a), 6071, 6081(a), 6091(a) 3234 4755 3235 7237(a) 3236 4775 3237 4756 3238 4761, 7701(a) 3239 Omitted 3250(a)(1) 5111(a)(1) (Rev. See 5111(a)) 3250(a)(3) 5111(a)(2) (Rev. See 5112(b)) 3250(a)(4) 5113(a) 3250(b)(1) 5121(a)(1) (Rev. See 5121(a)) 3250(b)(2) 5122(c) (Rev. See 5121(a)(2)) 3250(b)(4) 5121(a)(2) (Rev. See 5122(a), (b)) 3250(c)(1) 5091 3250(d)(1) 5111(b)(1) (Rev. See 5111(b)) 3250(d)(2) 5111(b)(2) (Rev. See 5112(c)) 3250(d)(3) 5091, 5113(b) (Rev. See 5113(a)) 3250(e)(1) 5121(b)(1) (Rev. See 5122(b)) 3250(e)(2) 5121(b)(2) (Rev. See 5122(b)) 3250(e)(3) 5121(c) (Rev. See 5121(c), 5122(c)) 3250(e)(4) 5123(a) (Rev. See 5113(a)) 3250(f)(1) 5081 3250(g) 5113(c) (Rev. See 5113(a)) 3250(h) 5025(g) (Rev. See 5025(h)) 3250(i) 5025(h) (Rev. See 5025(i)) 3250(j)(1) 5101 3250(j)(3) 5106 (Rev. See 5106(b)) 3250(l)(1), (2) 5131(a), (b) 3250(l)(3)-(5) 5132-5134 3251(a) 5113(d)(1) (Rev. See 5113(c)(1)) 3251(b) 5113(d)(2) (Rev. See 5113(c)(2)) 3251(c) 5123(c) (Rev. See 5113(e)) 3252(a) 5124(a) 3252(b) 5124(b) (Rev. See 5146(a)) 3252(c) 5124(c) (Rev. See 5146(a)) 3252(d) 5692 (Rev. See 5603) 3253 5691 (Rev. See 5607, 5613, 5615, 5661(a), 5671, 5673, 5676(4), 5683, 7301, 7301(a), 7302) 3254(b) 5112(a) (Rev. See 5111(a), 5112(b)) 3254(c)(1) 5122(a) (Rev. See 5121(a)(1), 5122(a)) 3254(c)(2) 5111 (Rev. See 5111(a), (b), 5112(b), (c)) 3254(d) 5052(a), 5092, 5402(a) 3254(e) 5112(b) (Rev. See 5112(c)) 3254(f) 5122(b) 3254(g) 5025(c), 5082, 5387(c) 3254(h) 5102 3255(a) 5123(b)(1) 3255(b) 5123(b)(2) (Rev. See 5123(b)(2)(A)) 3255(c) 5123(b)(3) (Rev. See 5113(d)(1), (2)) 3260 5801(a) 3261(a) 5802 3261(b) 5841 3262 5803 3263(a) 5854(a) 3263(b) 5854(a), (b) 3267 4461, 4462, 4463 3268 4471, 4472, 4473 3270(a) 5141, 7011(a) 3271 4901 3271(a) 5142(a) 3271(b) 5142(b), 6151(a) 3271(c)(1) 5104, 5142(c) 3272(a) 5143(a) (Rev. See Subtitle F), 6011(a), 6065(a), 6071, 6081(a), 6091(b), 6151(a) 3273(a) 5145 (Rev. See 5144), 6801(a) 3273(b) 5146 (Rev. See 6806(a), 7273(a)), 6806(a) 3274 5693 (Rev. See 5692), 7273(a) 3275 5147 (Rev. See 6107), 6107 3276 4906, 5148 (Rev. See 5145) 3277 4902, 5144(a) (Rev. See 5143(a)) 3278 4903, 5144(c) (Rev. See 5113(a), 5143(c)(1)-(3)) 3279 4904, 5144(b) (Rev. See 5143(b)) 3280(a) 4905, 5144 (Rev. See 5113(a) 5143), 7011(b) 3281 6302(b) 3282 5149 (Rev. See 5147), 6302(b) 3283 4907, 5144(e) (Rev. See 5143(e)) 3285 4401, 4402, 4404, 4421 3286 6419 3287 4403 3290 4411 3291 4412, 6091(b) 3292 4413, 4903, 4907, 6107 3293 6806(c) 3294 7262, 7273(b) 3297 4422 3298 4423 3300(a) 6801(a) 3300(b) 7208 3300(c) 6808 3301(a) 6801(b), 6804 3301(b) 6808 3303 Omitted 3304(a)-(d) 6805(a)-(d) 3304(e), 3305 Omitted 3310 6331(a) 3310(a) 6011(a), 6071, 6601(c)(4), 6659 3310(b) 6011(a), 6601(c)(4), 6659 3310(c) 6601(a), (f)(1), 6659 3310(d) 6155(a), 6601(f)(1), 6659 3310(e) 6659 3310(f)(1) 6011(a), 6071, 6081(a) 3310(f)(2) 5703(c), 6302(c) 3311 6155(a), 6201(a)(2)(A), 6601(c)(4), 6659 3312(a) 6501(a) 3312(b) 6501(c)(1), (3) 3312(c) 6501(c)(2) 3312(d) 6502(a) 3313 5705(a), 6511(a), (b)(1), (2) 3314 Omitted 3320(a) 7268 3320(b) Omitted 3321 7206(4) 3321(b) 7301 3321(c) Omitted 3322 7301(d) 3323(a)(1), (2) 7271(4) 3323(a)(3) 7208(5) 3323(b) 7303(7) 3324(a)-(c) 7341(a)-(c) 3325 7211 3326 7304 3330 6065(a) 3331 5704(b), 7510 3332-3335 Omitted 3350(a), (b) 7652(b)(1), (2) 3351(a) 7653(a)(2) 3351(b), (c) 7653(b), (c) 3360(a) 7652(a)(1) 3360(b) 7101, 7652(a)(2), 7803(c) 3360(c) 7652(a)(3) 3361(a) 7653(a)(1) 3361(b), (c) 7653(b), (c) 3400(a), (c) 4071, 4072, 4073 3400(b), 3401 Omitted 3403 4061, 4062, 4063 3403(e) 6416(c) 3404 4141, 4142, 4143, 4151, 4152 3405 4111, 4112, 4113 3406(a)(1) 4161 3406(a)(2) Omitted 3406(a)(3) 4121 3406(a)(4) 4171, 4172, 4173 3406(a)(5) Omitted 3406(a)(6) 4191, 4192 3406(a)(7)-(9) Omitted 3406(a)(10) 4131 3406(b) 4221 3406(c) Omitted 3407 4181, 4182, 4224, 5831 3408 4201, 4221 3408(b) 6416(d) 3409(a) 4211 3409(b) Omitted 3412(a)-(f) 4081, 4082, 4083, 4101, 4102, 7101, 7232 3412(g) 6412(b) 3413 4091, 4092, 4093, 7101 3414, 3415, 3416 Omitted 3420 4521, 4531, 4541, 4551 3422 4521 3423 4531, 4532 3424 4551, 4552, 4553 3425 4541, 4542 3430 4601 3431 Omitted 3440 4217 3441 4216 3442 4220, 4224 3443 6416, 6611 3444, 3445, 3446 4218, 4219, 4223 3447 Omitted 3448(a) 6011(a), 6065(a), 6071, 6081(a), 6091(b), 6151(a) 3448(b) 6151(a), 6601(a), (f)(1) 3449, 3450 Omitted 3451 4222 3453 Omitted 3460 4281, 4282, 4283 3461 6011(a), 6065(a), 6071, 6081, 6091(b), 6151(a) 3462 Omitted 3465 4251, 4252, 4253, 4254 3466 4253, 4292 3467 4291, 6011(a), 6065(a), 6071, 6081(a), 6091(b), 6151(a), 6161(a) 3468 Omitted 3469(a), (b), (c) 4261, 4262 3469(d) 4291, 6011(a), 6065(a), 6071, 6091(b), 6151(a) 3469(e) 6081(a), 6161(a) 3469(f) 4262, 4292 3470 6151(a), 6601(a), (f) 3471 6415, 6416(f) 3472-3474 Omitted 3475(a) 4271, 4272 3475(b) 4272, 4292 3475(c) 4271, 4291, 6011(a), 6065(a), 6071, 6091(b), 6151(a) 3475(d) 6081(a), 6161(a) 3475(e) 4273, 7272 3480 4331, 4361 3481 4331, 4332, 4341, 4342, 4343, 4344, 4351-4353 3482 4361, 4362 3483 4382 3490 4501, 4503 3491 4501, 6011(a), 6071, 6091(b), 6151(a) 3492 4502 3493(a) 6418(b) 3493(b) 6511(e)(2) 3494(a) 6418(a) 3494(b) 6511(e)(1) 3495 6601(a), (f) 3496-3498 Omitted 3500, 3501 4501, 4504 3506 7240 3507 4502, 7701(a) 3508 4501, 6412(d) 3600 7601(a) 3601(a)(1), (2) 7606(a), (b) 3601(b) 7342 3601(c) 7212(a), (b) 3602 Omitted 3603 6001 3604(a) 6046(a), 6071, 6091(a) 3604(b) 6046(b), (c), 6065(a) 3604(c) 7201, 7203 3611(a)(1) 6011(a), 6065(a), 6081(a), 6091(a), (b)(1), (2) 3611(a)(2) 6020(a), 6065(a) 3611(b) 6071 3611(c) 6065(a), 6071, 6091(a), (b)(1), (2) 3612(a), (c) 6020(b) 3612(d)(1) 6651(a) 3612(d)(2) 6653(b) 3612(e) Omitted 3612(f) 6201(a)(1) 3613 6021 3614 7602, 7605(a) 3615 7605(a) 3615(a)-(c) 7602 3615(d) 7603 3615(e) 7604(b) 3616(a) 7207 3616(b) 7210 3616(c), 3617 Omitted 3630 6101 3631 7605(b) 3632(a) 7622(a) 3632(a)(1) 7602 3632(b) 7622(b) 3633 7402(b) 3633(a) 7604(a) 3633(b) Omitted 3634 6081(a) 3640 6201(a) 3641 6203 3642 6204 3643 Omitted 3644 6202 3645, 3646 Omitted 3647 6201(a) 3650 7621 3651(a)(1) 6301 3651(a)(2), (b) Omitted 3652 6302(a) 3653(a), (b) 7421(a), (b) 3654 Omitted 3655(a) 6303(a), 6659 3655(b) 6601(a), (f)(1), 6659 3656(a)(1) 6311(a) 3656(a)(2)(A), (B) 6311(b)(1), (2) 3656(b)(1) 6311(a) 3656(b)(2) 6311(b)(1) 3657 6312(a) 3658 6313 3659(a) 6314(a) 3659(b) Omitted 3660 6331(a) 3660(a) 6155(a), 6862 3660(b) 6863(a), 7101 3661 7501 3662, 3663 Omitted 3670 6321 3671 6322 3672 7207 3672(a), (b) 6323(a), (d) 3673(a), (b) 6325(a)(1), (2) 3674(a), (b) 6325(b)(1), (2) 3675 6325(c) 3676 7102 3677 Omitted 3678 7403 3679(a) 7424(a) 3679(b) Omitted 3679(c), (d) 7424(b), (c) 3680 Omitted 3690 6331(a), (b) 3691 6334 3692 6331(a), (b), 6334(c) 3693 6335(e)(2)(E) 3693(a)-(c) 6335(a), (b), (d) 3693(d) 6335(e)(2)(F) 3694 6342(a) 3695(a) 6335(e)(1), (2)(A) 3695(b) 6335(e)(2), 7505(a) 3695(c) 7505(b) 3696 6337(a) 3697(a)-(d) 6339(a)(1)-(4) 3698 Omitted 3700 6331(a), (b) 3701 6335(e)(2)(E) 3701(a)-(c) 6335(a), (b), (d) 3701(d) 6335(e)(1), (2)(A), (B) 3701(e) 6335(e)(1) 3701(f) 6335(e)(2)(D), (F), (3) 3702(a) 6337(a) 3702(b)(1), (2) 6337(b)(1), (2) 3702(c) 6337(c) 3703(a) 6338(c) 3703(b) 6338(a) 3704(a) 6338(c) 3704(b) 6338(b) 3704(c)(1), (2) 6339(b)(1), (2) 3705 Omitted 3706(a), (b) 6340(a) 3706(c)-(e) Omitted 3706(f) 6340(b) 3707 Omitted 3710(a), (b) 6332(a), (b) 3710(c) 6332(c), 7343 3711 6333 3712 6335(c), 6342(b) 3713, 3714(a) Omitted 3714(b) 6502(b) 3715 6331(c) 3716 6341 3717 Omitted 3720(a)(1)-(3) 7301(a)-(c) 3720(b) 7321 3720(c) Omitted 3721, 3722 7322, 7324 3722(a), (b) 7324(1), (2) 3722(c) 7101, 7324(3) 3722(d) 7324(4) 3723(a)-(c) 7323(a)-(c) 3723(d) Omitted 3724 7101, 7325 3725 6807 3726 7327 3727 Omitted 3740 7401 3742, 3743, 3745 Omitted 3746(a) 7405(a) 3746(b) 6532(b), 7405(b) 3746(c) Omitted 3746(d) 6602 3747 7406 3748 6531 3760, 3761 7121, 7122 3762 7206(5) 3770(a)(1) 6402(a), 6404(a) 3770(a)(2) 6401(a) 3770(a)(3) 6407 3770(a)(4) 6402(a) 3770(a)(5) 6402(a), 6404(a) 3770(b) 7423 3770(b)(1), (2) 7423(1), (2) 3770(c) 6401(c) 3771(a) 6611(a) 3771(b)(1) 6611(b)(1) 3771(b)(2) 6611(b)(2), (e) 3771(c) 6611(c) 3771(d) Omitted 3771(e) 6611(f) 3771(f), (g) Omitted 3772(a)(1) 7422(a) 3772(a)(2), (3) 6532(a)(1), (4) 3772(b) 7422(b) 3772(c) Omitted 3772(d), (e) 7422(c), (d) 3773 Omitted 3774 6514(a) 3774(b) 6532(a)(2) 3775 6514(b) 3777(a)-(c) 6405(a)-(c) 3778 Omitted 3779(a) 6091(a), 6164(a) 3779(b) 6065(a), 6071, 6081(a), 6164(b) 3779(c)-(g) 6164(c)-(g) 3779(h) 6155(a), 6164(h) 3779(i) 6601(a), (e), (f)(1) 3780(a) 6065(a), (b), 6071, 6091(a), 6411(a) 3780(b) 6411(b) 3780(c) 6213(b)(2) 3781 6164(i), 6411(c) 3790 6406, 6611(g) 3791(a) 6071, 6081(a), 6091(a), (b)(1), (2), 7805(a) 3791(b) 7805(b) 3792 7623 3793 7206(3) 3793(a)(2) 7303(8) 3793(b) 7206(2), 7207 3793(b)(2) 7343 3794 6601(a) 3795(a)-(d) 7506(a)-(d) 3797(a)(1)-(11) 7701(a)(1)-(11) 3797(a)(12) 7701(a)(13) 3797(a)(13) Omitted 3797(a)(14)-(20) 1465, 7701(a)(14)-(20) 3797(b), (c) 7701(b), (c) 3798 7507 3799 76 3800 7402(a) 3801 1311-1314 3802 7511 3803 7852(a) 3804(a) 7508(a) 3804(b), (c) Omitted 3804(d) 7508(b) 3804(e) Omitted 3804(f) 7508(a) 3805 6072(e) 3806 1481 3808 Omitted 3809(a) 7206(1) 3809(b) 6061, 6064 3809(c) 6065(a) 3810 Omitted 3811 7651 3812 6521 3813, 3814 503, 504 3900 7802 3901(a) 6801(a), 7805(c) 3901(b) 7803(b)(2) 3905, 3906, 3910, 3911, 3915, Omitted 3916 3920, 3921 7803(a) 3930(a) 7801(b) 3930(b) Omitted 3931, 3932 7801(b), (c) 3940-3942 Omitted 3943 7101, 7803(c) 3944, 3950-3955, 3960-3967 Omitted 3970 7808 3971(a), (b) 7809(a), (b) 3971(b)(1)-(3) 7809(b)(1)-(3) 3975-3978 7803(d) 3990, 3991 Omitted 3992 7101, 7402(d), 7803(c) 3993, 3994 Omitted 3995(c) 7402(d) 3996, 3997 Omitted 4000 7803(a) 4001-4003 Omitted 4010 7101, 7803(c) 4011, 4012 Omitted 4013(a) 5241 4013(b)-(d) Omitted 4014-4022, 4030-4033 Omitted 4040 7803(b)(1) 4041(a) 7803(a) 4041(b) Omitted 4042 7402(c) 4043-4046 Omitted 4047(a)(1) 7213(b) 4047(b) 7214(b) 4047(c), (d) Omitted 4047(e) 7214(a) 4048 7344 5000-5004 8001-8005 5010-5012 8021-8023 -------------------------------------------------------------------- TABLE II -------------------------------------------------------------------- 1986 Code 1939 Code section number section number -------------------------------------------------------------------- 1 11, 12(b)(3), (c), (f) 2 12(d) 3 400 4 23(aa)(4), 401, 402, 404 5 11 13, 15, 104(b), 261 12 21 108 31 35, 322(a)(4) 32 32 33 31 34 35 25 36 23(aa)(2) 37 38 61 22(a) 62 22(n) 63 21 71 22(k) 72 22(b)(2) 73 22(m) 74 75 22(o) 76 22(j), 3799 77 123 101 22(b)(1) 102 22(b)(3) 103 22(b)(4) 104 22(b)(5) 105 106 107 22(b)(6) 108 22(b)(9), (10) 109 22(b)(11) 110 111 22(b)(12) 112 22(b)(13) 113 22(b)(14) 114 22(b)(16) 115 22(b)(8), 116(d), (e) 116 117 118 119 120 121 22(b)(17), 116(i) 141 23(aa)(1) 142 23(aa)(4), (5), 213(d) 143 23(aa)(6) 144 23(aa)(3), (7) 145 151 25(b)(1) 152 25(b)(3) 153 25(b)(2) 154 161 23 162 23(a)(1) 163 23(b) 164 23(c), (d) 165 23(e), (f), (g)(1), (2), (3), (4), (h), (i), (k)(2) 166 23(k) 167 23(l), 23(n), 114(a) 168 23(t), 124A 169 23(t), 124B 170 23(o), (q), 120 171 23(v), 125 172 23(s), 122 173 23(bb) 174 175 211 23 212 23(a)(2) 213 23(x) 214 215 23(u) 216 23(z) 217 241 26 242 26(a) 243 26(b)(1) 244 26(b)(2) 245 26(b)(3) 246 26(b) 247 26(h) 248 261 24(a) 262 24(a)(1) 263 23(a)(1)(C), 24(a)(2), (3) 264 24(a)(4), (6) 265 23(b), 24(a)(5) 266 24(a)(7) 267 24(b), (c) 268 24(f) 269 129 270 130 271 23(k)(6) 272 273 24(d) 301 22(e), 115(a), (b), (d), (e), (j) 302 115(c), (g)(1), (i) 303 115(g)(3) 304 115(g)(2) 305 115(f) 306 307 113(a)(19) 311 312 115(c), (h), (l), (m), 394(d) 316 115(a), (b) 317 318 331 115(c) 332 112(b)(6) 333 112(b)(7) 334 113(a)(15), (18) 336 337 338 341 117(m) 342 115(c) 346 115(i) 351 112(b)(5), (c), (e) 354 112(b)(3) 355 112(b)(3), (11) 356 112(c), (e) 357 112(k) 358 113(a)(6), (23) 361 112(b)(4), (d), (e) 362 113(a)(7), (8) 363 367 112(i) 368 112(g)(1), (2), (h) 371 112(b)(10), (c), (d), (e), (k), (l) 372 113(a)(22) 373 112(b)(9), 113(a)(20), (21) 381 382 391 392 393 394 395 401 165(a) 402 165(b), (c), (d) 403 22(b)(2)(B) 404 23(p) 421 130A 441 41, 48(a), (b) 442 46 443 47(a), (c), (e), (g); 146(a) 446 41 451 42(a) 452 453 44 454 42(b), (c), (d) 461 43 462 471 22(c) 472 22(d)(1)-(5) 481 482 45 501 101 except (12) and last par.; 165(a), 421 502 Last par. 101 503 3813 504 3814 511 421 512 421(c), (d); 422 513 422(b) 514 423 515 424 521 101(12)(A) 522 101(12)(B) 526 116(g) 531 102(a) 532 102(a) 533 102(b), (c) 534 535 26(d), 27(b)(2), 102(d) 536 102(f) 537 541 500 542 501 543 502, 507(b) 544 503 545 26(c), (d); 504, 505 546 505(e) 547 506 551 337 552 331 553 332 554 333 555 334 556 26(c), 335, 336 557 336(d) 561 26(f), 27(a) 562 26(f), 27(b)-(i) 563 504(c) 564 26(f), 27(c)-(i) 565 26(g), 28 581 104(a) 582 23(k)(2), 117(i) 583 121 584 169, second sentence of 170 591 23(r) 592 23(dd) 593 23(k) 594 110 601 26(d) 611 23(m) 612 114(b)(1) 613 114(b)(3), (4) 614 615 23(ff) 616 23(cc) 621 22(b)(15) 631 117(k) 632 105 641 161 642 162(a), (e), (f); 163, 168, 170, 172 643 162(d) 651 162(b) 652 162(b), 164 661 162(b), (c) 662 162(b), (c), 164 663 162(d) 665 666 667 668 671 672 673 674 675 676 166 677 167 678 681 162(g) 682 171 683 691 126 692 154 701 181 702 182, 183, 184, 186, 189 703 183, 189 704 191, 3797(a)(2) 705 706 188 707 708 721 722 723 113(a)(13) 731 732 113(a)(13) 733 734 735 736 741 742 743 751 752 753 754 755 761 3797(a)(2) 771 801 201(b) 802 201(a)(1) 803 201(c)(1)-(7), (d), (e) 804 202(b) 805 203A(b), (c), (d) 806 202(c) 807 201(a)(2), (3) 821 207(a) 822 207(a)(5), (b)(1), (4), (c), (d), (e), (f) 823 207(b)(2), (3) 831 204(a) 832 204(a)(2), (b)-(f) 841 205 842 206 851 361 852 362(a), (b)(1)-(7) 853 854 855 362(b)(8) 861 119(a), (b), (e) 862 119(c), (d), (e) 863 119(e) 864 119(f) 871 211(a), (b), (c) 872 212 873 213, 214 874 215, 216 875 219 876 220 877 221 881 231(a) 882 231(b), (c); 232(a), (b); 233, 234, 235(a) 883 231(d) 884 236(b), 237, 238 891 103 892 116(c) 893 116(h) 894 22(b)(7) 901 131(a), (g) 902 131(f)(1), (2) 903 131(h) 904 131(b)(1) 905 131(c), (d), (e) 911 116(a) 912 116(j), (k) 921 109 922 26(i) 931 251 932 252 933 116(l) 941 262 942 263 943 116(f), 265 1001 111 1002 112(a) 1011 113(b), except (1)-(4) 1012 113(a) 1013 113(a)(1) 1014 113(a)(5) 1015 113(a)(2), (3), (4) 1016 113(b)(1), (2) 1017 113(b)(3) 1018 113(b)(4) 1019 113(c) 1020 113(d) 1021 1022 113(e) 1031 112(b)(1), (c)(1), (e), 113(a)(6) 1032 1033 112(f), 113(a)(9) 1034 112(n) 1035 1036 112(b)(2) 1051 113(a)(11) 1052 113(a)(12), (16) 1053 113(a)(14) 1054 1071 112(m) 1081 112(b)(8), 371 1082 372, 113(a)(17) 1083 373 1091 118, 113(a)(10) 1201 117(c) 1202 23(ee), 117(b) 1211 117(d) 1212 117(e) 1221 117(a)(1) 1222 117(a)(2)-(10) 1223 117(h) 1231 117(j) 1232 117(f) 1233 117(e), (g)(1) 1234 117(g)(2) 1235 1236 117(n) 1237 1238 117(g)(3) 1239 117(o) 1240 117(p) 1241 1301 107(a) 1302 107(b) 1303 107(d) 1304 107(c), (e) 1311 3801(b) 1312 3801(b) 1313 3801(a) 1314 3801(c), (d), (e), (f), (g) 1315 1321 22(d)(6) 1331 127(c)(1) 1332 127(c)(2) 1333 127(c)(3) 1334 127(c)(4) 1335 127(c)(5) 1336 127(d) 1337 127(e), (f) 1341 1346 128 1347 106 1351 1361 1401 480 1402 481 1403 482 1441 143(b) 1442 144 1443 143(h) 1451 143(a) 1461 143(c) 1462 143(d) 1463 143(e) 1464 143(f) 1465 3797(a)(16) 1471 650, 651 1481 3806 1491 1250 1492 1251 1493 1252 1494 1253 1501 141(a) 1502 141(b) 1503 141(c) 1504 141(d), (e), (f), (g) 1505 141(h), (i) 1551 15(c) 1552 2001 810, 935 2002 822(b) 2011 810, 813(b) 2012 813(a)(2), 936(b) 2013 2014 813(c), 936(c) 2015 927 2016 874(b)(3) 2031 811(k) 2032 811(j) 2033 811(a) 2034 811(b) 2035 811(c)(1)(A), 811(1) 2036 811(c)(1)(B) 2037 811(c)(1)(C), (c)(2), (3) 2038 811(d) 2039 2040 811(e) 2041 811(f); 403(d)(2) R.A. 1942; 2, P.L. 635 (80th Cong.) 2042 811(g) 2043 811(i), 812(b) 2044 811(h) 2051 812 2052 935(c) 2053 812(b) 2054 812(b) 2055 812(d) 2056 812(e) 2101 860, 935 2102 861(a)(2) 2103 861(a) 2104 862 2105 863 2106 861 2201 939 2202 850 2203 930(a) 2204 825(a) 2205 826(b) 2206 826(c) 2207 826(d) 2501 1000(a) 2502 1001(a), (b); 1008(a), 1030(a) 2503 1003(a), 1003(b) 2504 2511 1000(b), 1030(b) 2512 1002, 1005 2513 1000(f) 2514 1000(c); 452(b)(2) R.A. 1942; 2, P.L. 635 (80th Cong.) 2515 2516 2521 1004(a)(1) 2522 1004(a)(2), 1004(b) 2523 1004(a)(3) 2524 1004(c) 3101 1400 3102 1401(a), (b) 3111 1410 3112 1412 3121 1426(a)-(e), (g)-(l) 3122 1420(e) 3123 1427 3124 1428 3125 1432 3201 1500 3202 1501(a), (b) 3211 1510 3212 1511 3221 1520 3231 1532(a)-(e), (g), (h) 3232 1534 3233 1538 3301 1600 3302 1601(a), (b), (c) 3303 1602 3304 1603 3305 1606 3306 1607(a)-(j), (l)-(o) 3307 1608 3308 1611 3401 1621 3402 1622(a)-(d), (g)-(k) 3403 1623 3404 1624 3501 1420(a), 1530(a), 1605(a) 3502 1402, 1503, 1512, 1622(e) 3503 1422, 1531 3504 1632 4001 1650, 2400 4002 2412(a) 4003 2400, 2412(b) 4011 1650, 2401 4012 2401, 2412(a) 4013 2412(b) 4021 1650, 2402(a) 4022 2402(a), (b) 4031 1651(a) 4041 2450 4051 2403(c) 4052 2404 4053 2405 4054 2413 4055 2406, 2453 4056 2406 4057 4061 3403(a), (b), (c) 4062 4063 3403(c), (d) 4071 3400(a) 4072 3400(c) 4073 3400(a) 4081 3412(a) 4082 3412(b), 3412(c) 4083 3412(a) 4091 3413 4092 3413 4093 3413 4101 3412(d) 4102 3412(e) 4111 3405 4112 3405 4113 3405(b) 4121 3406(a)(3) 4131 3406(a) 4141 3404(a) 4142 3404(b) 4143 3404(a), 3404(b) 4151 3404(d) 4152 3404(d) 4161 3406(a)(1) 4171 3406(a) 4172 3406(a)(4) 4173 3406(a)(4) 4181 2700(a), 3407 4182 2700(b)(2), 3407; 706, P.L. 911 (81st Cong.) 4191 3406(a)(6) 4192 3406(a)(6) 4201 3408(a) 4211 3409(a) 4216 2704, 3441 4217 3440 4218 3444 4219 3445 4220 3442 4221 3406(b), 3408(b) 4222 2456, 3451 4223 3446 4224 2700(b), 3407, 3442(3) 4225 2705 4226 4231 1700 4232 1700(e), 1704 4233 1701 4234 1702, 1703 4241 1710 4242 1712 4243 1711 4251 3465 4252 3465 4253 3465, 3466(b), (c) 4254 3465 4261 3469 4262 3469(a), (b), (f) 4271 3475(a), (c) 4272 3475(a), (b) 4273 3475(e) 4281 3460(a) 4282 3460(b) 4283 3460(c) 4286 1850 4287 1857 4291 1715(a), 1851, 3467(b), 3469(d), 3475(c) 4292 3466(a), 3469(f), 3475(b)(1) 4293 307 R.A. 1943 4294 4301 1800, 1802(a) 4302 1802(a) 4303 1808(g) 4304 1802(a) 4305 4311 1800, 1801 4312 1801 4313 1801 4314 1801 4315 1801 4316 4321 1800, 1802(b) 4322 1802(b) 4323 1802(b) 4324 4331 3480, 3481(a) 4332 3481(a) 4333 4341 1802(b), 3481(a) 4342 1802(b), 3481(a) 4343 1802(c), 3481(b) 4344 1802(b), 3481 4345 4351 1802(b), 3481(a) 4352 1802(b), 3481(a) 4353 1802(b), 3481(a) 4354 4361 3480, 3482 4362 3482 4363 4371 1804(a)-(c) 4372 1804(a)-(d) 4373 1804, 1808(b) 4374 1821(b)(3) 4375 4381 1801, 1802(a), (b) 4382 1808(a)-(f), except (b), 3483 4383 1809(a) 4401 3285(a), (c), (d) 4402 3285(e) 4403 3287 4404 3285(f) 4405 4411 3290 4412 3291 4413 3292 4414 4421 3285(b) 4422 3297 4423 3298 4451 1807 4452 1831(a) 4453 1830 4454 1809(a) 4455 1831(b) 4456 1832 4457 4461 3267(a) 4462 3267(b) 4463 3267(c) 4471 1650, 3268(a) 4472 3268(a) 4473 3268(a) 4474 4501 3490(a), 3491(a), 3500, 3508 4502 3492, 3507 4503 3490(b) 4504 3501 4511 2470(a)(1), (2) 4512 2477 4513 2470(a)(2), 2470(b), 2474 4514 4521 3420, 3422 4531 3420, 3423 4532 3423 4541 3420, 3425 4542 3425 4551 3420, 3424 4552 3424 4553 3424(a) 4561 2490, 2491(a) 4562 2491(a) 4571 2490, 2491(b), 2491(d) 4572 2491(f) 4581 2490, 2491(c) 4582 2491(c), (g), 2492 4591 2306, 2311(a) 4592 2300 4593 2300, 2307 4594 2302 4595 2303, 2404 4596 2302(e) 4597 2303(c) 4601 2493, 3430 4602 2492 4603 4701 2550(a), (b) 4702 2551(a), (b), (c) 4703 2552(a) 4704 2553 4705 2554 4706 2558(a), (c) 4707 4711 2567(a) 4712 2567(b), 2568 4713 2569 4714 2571 4715 4721 3220 4722 3221 4723 2553(a) 4724 3224 4725 3227(a) 4726 4731 P.L. 240, (83d Cong.); 3228(a) 4732 2555 4733 2558(b) 4734 2561 4735 2564; P.L. 238, (83d Cong.) 4736 2562 4741 2590(a), (b) 4742 2591 4743 2592(a) 4744 2593 4745 2598 4746 4751 3230(a) 4752 3230(b), (c), (d) 4753 3231 4754 3233 4755 3234 4756 2601, 3237 4757 4761 3238 4762 2603 4771 2550(c)(1), (2); 2552(b), 2590(c), 2592(b) 4772 3222, 3232 4773 2556, 2595 4774 2563, 2602 4775 3226, 3236 4776 4801 2651(a), (b) 4802 2650 4803 2651(c), 2659(a) 4804 2653 4805 2654, 2655 4806 4811 2321(a), (b) 4812 2306, 2327(a) 4813 2305, 2321(c), 2327(a), (d) 4814 2322(b)-(e) 4815 2323(c), 2324 4816 2307, 2327(a) 4817 2325 4818 2311, 2327(a) 4819 4821 3206 4822 3208 4826 2320, 2322(a), 2323(a), (b); 3208 4831 2351(a), (b); 2356 4832 2351(c), 2355, 2356, 2361 4833 2352(b)-(e) 4834 2353(b), 2354(b), (c) 4835 2360 4836 4841 3210 4842 3212 4846 2350, 2352(a), 2353(a), 2354(a) 4851 1920(a), (b) 4852 1931 4853 1925 4854 1926 4861 1921 4862 1927 4863 1922 4864 1923 4865 1924 4871 1920(c) 4872 1928 4873 1932 4874 1930 4875 1935 4876 1933 4877 4881 1900 4882 1905 4883 1901, 1906 4884 1902 4885 1903 4886 4891 1805 4892 1805 4893 1809(a) 4894 1805 4895 1805 4896 1805 4897 4901 3271 4902 3277 4903 3278, 3292 4904 3279 4905 3280 4906 3276 4907 3283, 3292 5001 2800(a)(1), (4), (6), (c); 3030(a)(1); 3111; 3125(a); 3182(b) 5002 2809(a), (b)(1), (2), (c), (d) 5003 5004 2800(e)(1), (2), (3), (4); 3112 5005 2800(a)(1), (d); 3112 5006 2800(a)(1), (b)(2), (f); 2879(b); 2880, 2900(a) 5007 2800(f), (a)(3), (4); 2846(a), 2847(a); 3112(b); 3125(a) 5008 2803(a)-(e), 2903(b)-(e) 5009 2802, 2885, 2878 5010 2802(a), (b); 2866 5011 2891(b), 2901(a), (b), (c), (d); 3113 5012 2887 5021 2800(a)(5), 2801(b) 5022 3030(a)(2) 5023 2801(e)(5) 5024 5025 2800(a)(5); 2801(c)(2), (e); 2883(e), 3036(a), 3250(h), (i); 3254(g) 5026 2800(a)(1)(A) 5027 2802(c) 5028 5041 3030(a)(1), (2) 5042 3030(a)(1) 5043 3030(b), 3041 5044 5045 5051 3150(a), (c) 5052 3160, 3254 5053 3153(b)(c) 5054 3150(b)(1) 5055 3150(b)(2), 3157(a) 5056 5057 5061 3172(a) 5062 3179(a), (b) 5063 1656(a), (b), (c) 5064 3174 5065 5081 3250(f)(1) 5082 3254(g) 5083 5084 5091 3250(c)(1), (d)(3) 5092 3254(d) 5093 5101 3250(j)(1) 5102 3254(h) 5103 5104 3271(c)(1) 5105 2818(a) 5106 3250(j)(3) 5111 3250(a)(1), (a)(3), (d)(1), (d)(2); 3254(c)(2) 5112 3254(b), (e) 5113 3250(a)(4), (d)(3), (g); 3251(a), (b) 5114 2857, 2858 5115 2863 5116 2831 5121 3250(b)(1), (b)(4), (e)(1), (2), (3) 5122 3250(b)(2), 3254(c)(1), (f) 5123 3250(e)(4); 3251(c); 3255(a), (b), (c) 5124 3252(a), (b), (c) 5131 3250(l)(1), (2) 5132 3250(l)(3) 5133 3250(l)(4) 5134 3250(l)(5) 5141 3270 5142 3271(a), (b), (c) 5143 3272(a) 5144 3277, 3278, 3279, 3280(a), 3283 5145 3273(a) 5146 3273(b) 5147 3275(a) 5148 3276 5149 3282 5171 2819 5172 2832 5173 2820(a), 2822, 2823 5174 2810 5175 2812 5176 2814(a)(1), (a)(2) 5177 2814(a)(1); 2815(a), (b)(1)(A), (B), (C), (D) 5178 2816 5179 2817(a), (b) 5180 2831 5191 2849, 2850(a) 5192 2820, 2838, 2877, 3042 5193 2820, 2878(a), (b), (c), (d) 5194 2883(a)-(g), 2916 5195 2836, 2870 5196 2826, 2827, 2828, 2830, 2839 5197 2841, 2844, 2859 5211 2804 5212 2808 5213 2811 5214 2871 5215 2825 5216 2834 5217 3183(a), (b), (c) 5231 2872, 2873, 2875 5232 2879(c), (d) 5233 5241 2872, 2873, 2915, 4013(a) 5242 2879(a) 5243 2903(a), (f), (g); 2904, 2905, 2910, 2911 5244 2882 5245 2881 5246 2875 5247 2885(a), (b), 2886, 2888 5248 5249 5250 2884 5251 5252 2874 5271 2812 5272 2801(e)(1) 5273 2801(e)(2) 5274 2831 5275 5281 2801(e)(1), (d) 5282 2813, 2861, 2862 5283 2828, 2830 5284 5285 2855, 2857 5301 3100 5302 3101 5303 3102 5304 3114 5305 3105 5306 3103 5307 3106 5308 3107 5309 3104 5310 3108(a)-(d); 3109, 3125(b) 5311 3125(a) 5312 5313 3121(a), (c) 5314 3117 5315 3119 5316 3120 5317 3121(d), 3122 5318 3123 5319 3124 5320 5331 3070(a), (b) 5332 3073 5333 3074 5334 5351 3040 5352 5353 5354 3031(a), 3040 5355 5356 3040 5357 5361 5362 3030(a)(1), 3031(a), 3037, 3038; 19 U.S.C. 81(c), 1309, 1311 5363 5364 5365 5366 3034, 3035, 3042 5367 3171 5368 3030(a)(1), 3040, 3041 5369 3040 5370 3039 5371 5372 5373 3031, 3032, 3033, 3036, 3037(a) 5381 3036, 3044(a), 3045 5382 3032, 3036, 3044, 3045 5383 3036, 3044(b), (c) 5384 3045 5385 3043(a) 5386 2801(e)(3), (4) 5387 3254(g) 5388 5391 2801(c), (e)(3); 3031(a) 5392 3036, 3044(b), 3045 5401 3153(b); 3155(a), (b) 5402 3158, 3254(d) 5403 5411 3158 5412 3104, 3155(f) 5413 3155(f) 5414 5415 3155(c) 5416 5501 5502 3110 5511 3182(a) 5512 5521 3177(a), (b), (c), (d)(1) 5522 2891(a) 5523 3178 5551 2815(c), (d), (e) 5552 2829 5553 5554 5555 3171 5556 3176 5557 3175 5601 2810 5602 2818 5603 2812 5604 2814 5605 2815(a) 5606 2833 5607 2819 5608 2834 5609 2811 5610 2843 5611 2842 5612 2838 5613 2836 5614 2870 5615 2828 5616 2827 5617 2826 5618 2822 5619 2839 5620 2841 5621 2857(a), 2859 5622 2807 5623 2853 5624 2852 5625 2806(c) 5626 2806(f) 5627 2801(e)(2) 5628 2801(f) 5629 2856 5630 2865 5631 2876 5632 2912, 2913 5633 2914(a) 5634 2806(a)(1)(2) 5635 2867 5636 2866 5637 2868 5638 2869 5639 2806(d) 5640 2803(f) 5641 2871 5642 2803(g) 5643 2908 5644 2909 5645 2806(b)(1) 5646 2806(e) 5647 3072 5648 2885(d) 5649 2854 5650 2850 5661 3043 5662 5663 5671 3159 5672 3159 5673 3159 5674 3159 5675 3155(f) 5676 3159(e), (f), (g), (h), (i) 5681 2831 5682 2821, 2851 5683 3173(a) 5684 3173(b) 5685 3173(c) 5686 3115, 3116 5687 2806(g) 5688 2805(a)-(b); 3118, 3173(d), 63 Stat. 377 et seq. 5689 2800(a)(1)(B), 3112(b), 3150(b)(3) 5690 3173(b)(4) 5691 3253 5692 3252 5693 3274 5701 2000 5702 2010, 2030, 2050, 2110 5703 2001, 2002(b), (c), 2194, 3310(f)(2) 5704 2040, 2101, 2111(f); 2130(d); 2135(a)(1), (2), (3); 2197(b); 2130(d) 5705 2137, 2198, 3313 5706 2136 5707 2000(g)(1), (2), (3) 5711 2013, 2033, 2039(a), 2053 5712 2012, 2032, 2052 5713 2014, 2054 5721 2017, 2036 5722 2019, 2038, 2039(b), 2194 5723 2100, 2102, 2103(a)(1), 2111, 2112(a)(1), 2130(a), (b), (c) 5731 2059, 2060 5732 2058 5741 2018, 2037, 2039(b)(1), 2056, 2194 5751 2104(a), 2113, 2170(a)(2) 5752 2103(e), 2112(e) 5753 2190 5761 2156(c), 2161(m)(1), 2180(1) 5762 2130(a), (b), (c); 2151(a), (c); 2155(a), 2156, 2160(a)-(e), (g), (i); 2161(a), (c), (e)-(g); 2162(a)(2), (4), (b); 2170(a)(2), (4), (b); 2171(a), (b)(2); 2172, 2173(a), 2174, 2176(a)(2), (3); 2180(a), (d)-(f) 5763 2155(b), 2160(h), 2161(b), (h), (i)(1), (j)(1), (l)(1), (m)(2); 2170(b), 2171(a), 2175, 2180(b), (g)(1), (h), (i), (k), (l)(1), (2) 5801 3260 5802 3261(a) 5803 3262 5811 2720 5812 2721 5813 2722 5814 2723 5821 2734 5831 2700, 3407 5841 3261(b) 5842 2724 5843 2725 5844 2727 5845 2728 5846 2731 5847 2732 5848 2733 5851 2726(a) 5852 2726(b) 5853 2726(c) 5854 3263 5861 2729 5862 2730 6001 51, 54(a), (b); 821(d), 1007(a), (b); 1720, 1835, 1928(b), 2302, 2303, 2322(c), 2324, 2352, 2555, 2569(d), 2594(a), 2653(b), 2709, 2724, 3220(c), 3233(a), 3603 6011(a) 47(a), 51, 143(c), 215(a), 217, 235, 251(g), 1420(c), 1530(b), 1604(a), 1624, 1700 (c)(2), (d)(2), (e)(2); 1716(a), 1852(a), 1902(a)(1), 2403(a), 2451(a), 2471, 2701, 3272(a), 3310(a), (b), (f)(1), 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3491(a), 3611(a)(1) 6011(b) 6012(a) 51(a), 52(a), 142(a)(2), (3), (4); 217(b), 235(b) 6012(b)(1) 51(b)(4), (c), (g)(5); 142(a)(1) 6012(b)(2) 51(c), 58(f), 142(a) 6012(b)(3) 52(a) 6012(b)(4) 142(a) 6012(b)(5) 142(b) 6013(a) 51(b)(1), (2), (3), (4), (5) 6013(b) 51(g)(1)-(5) 6014(a) 51(f)(1), (2), (4) 6014(b) 51(b)(1), 51(f)(3) 6015(a) 58(a) 6015(b) 58(c) 6015(c) 58(b) 6015(d) 58(b) 6015(e) 58(d)(2) 6015(f) 58(d)(3) 6015(g) 60(b) 6015(h) 58(a) 6016 6017 482(a) 6018(a) 821(a)(1), 864(a)(1), 937 6018(b) 821(a)(2), 864(a)(2) 6019(a) 1006(a) 6019(b) 6020(a) 3611(a)(2) 6020(b) 3612(a), (c) 6020(c) 6021 3613 6031 187 6032 169(f) 6033(a) 54(f) 6033(b) 153(a) 6033(c) 6034(a) 153(b) 6034(b) 153(b) 6035(a) 338 6035(b) 339 6036 274(a), 820 6037 6041(a) 147(b)(2) 6041(b) 147(b)(1) 6041(c) 147(c) 6041(d) 6042 148(a), (b), (c) 6043 148(d), (e) 6044(a) 148(f) 6044(b) 148(f) 6044(c) 148(f) 6045 149 6046(a) 3604(a) 6046(b) 3604(b) 6046(c) 3604(b) 6046(d) 6051(a) 1403, 1633(a), (b) 6051(b) 1633(a) 6051(c) 1633(b) 6051(d) 1633(b) 6061 3809(b) 6062 52(a) 6063 187 6064 58(g), 3809(b) 6065(a) 142(a), (b), 148(a), (d), (e); 149, 169(f), 187, 233, 821(a), 864(a), 1006(a), 1604(a), 1716(a), 1852(a), 1902(a)(1), 2403(a), 2471, 2555(a), (c); 2701, 3233(a), 3272(a), 3330, 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3604(b), 3611(a), (c), 3779(b), 3780(a), 3809(c) 6065(b) 51(a), 54(f), 58(b), 215(a), 3780(a) 6071 141(b), 147(a), 148(a), (b), (c), (e); 149, 150, 153(a), (b), 821(b), 864(b), 874(b)(3), 1253(a), 1420(c), 1530(b), 1604(a), 1716(b), 1852(a), 1902(a)(1), 2403(a), 2451(a), 2471, 2555(b), (c), 2701, 2734(e), 3233(a), 3272(a), 3310(a), (f)(1); 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3491(a), 3604(a), 3611(b), (c); 3779(b), 3780(a), 3791(a) 6072(a) 53(a)(1), 143(c) 6072(b) 53(a) 6072(c) 217(a), 235(a) 6072(d) 6072(e) 3805 6073(a) 58(d)(1) 6073(b) 60(a) 6073(c) 58(d)(2) 6073(d) 60(b) 6073(e) 60(c) 6074(a) 6074(b) 6074(c) 6075(a) 821(b), 864(b) 6075(b) 1006(b) 6081(a) 53(a)(2), 58(e), 141(b), 147(a), 148(a), (b), (c), (e); 149, 150, 153(a), (b); 821(b), 864(b), 874(b)(3), 1253(a), 1420(c), 1530(b), 1604(b), 1625(c), 1633(c), 1716(b), 2403(a), 2451(a), 2471, 2555(c)(1), 2701, 3233(a), 3272(a), 3310(f)(1), 3448(a), 3461, 3467(b), 3469(e), 3475(d), 3611(a)(1), 3634, 3779(b), 3791(a) 6081(b) 6081(c) 6091(a) 147(a), 148(b), (c), (d), 149, 150, 153(a), (b), 820, 874(b)(3), 1253(a), 1420(c), 1530(b), 2555(c)(1), 2734(e), 3233(a), 3604(a), 3611(a)(1), (c); 3779(a), 3780(a), 3791(a) 6091(b)(1) 53(b)(1), 58(d)(2), 60(b), 143(c), 821(c), 864(c), 1006(b), 1604(a), 1716(c), 1852(b), 1902(a)(2), 2403(a), 2451(a), 2471, 2701, 3272(a), 3291(a), 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3491(c), 3611(a)(1), (c); 3791(a) 6091(b)(2) 53(b)(2), 141(b), 143(c), 1604(a), 1716(c), 1852(b), 1902(a)(2), 2403(a), 2451(a), 2471, 2701, 3272(a), 3291(a), 3448(a), 3461, 3467(b), 3469(d), 3475(c), 3491(c), 3611(a)(1), (c); 3791(a) 6091(b)(3) 821(c), 864(c) 6091(b)(4) 6101 3630 6102 6103(a) 55(a) 6103(b) 55(b) 6103(c) 55(c) 6103(d) 55(d) 6103(e) 58(h) 6103(f) 55(e) 6104 153(c) 6105 722(g) 6106 1604(c) 6107 3275, 3292 6108 63 6109 6151(a) 56(a), 143(c), (h); 144, 218(a), 236(a), 822(a)(1), 1008(a), 1253(a), 1530(b), 1715(b), (c); 1853(a), (b); 1902(a)(3), (b); 2403(b), 2451(a), (b); 2472, 2702(a), 3220, 3230, 3271(b), 3272(a), 3448(a), (b); 3461, 3467(b), 3469(b), 3470, 3475(c), 3491(a), (c) 6151(b) 51(f)(2), 56(i) 6151(c) 322(b)(4), (e) 6152(a)(1) 56(b)(2)(A) 6152(a)(1)(A) 56(b)(2)(A) 6152(a)(1)(B) 56(b)(2)(B) 6152(a)(2) 56(b)(1) 6152(a)(3) 1605(c) 6152(b)(1) 56(b)(3)(A), 1605(c) 6152(b)(2) 56(b)(3)(B) 6152(c) 272(i) 6152(d) 56(b)(4) 6153(a) 59(a) 6153(b) 60(a) 6153(c) 59(b) 6153(d) 60(b) 6153(e) 60(c) 6153(f) 59(c) 6154 6155(a) 22(d)(6)(F), 51(f)(2), 131(c), 146(a), 272(b), (c); 273(a), (g), (i); 274(b), 292(a), 871(b), (c), (i); 872(a), (g), (i); 874(b)(3), 891, 1012(b), (c); 1013(a), (g), (i); 1015(b), 1021, 1117(g), 1605(c), 3310(d), 3311, 3660(a), 3779(h) 6155(b) 6156 6161(a)(1) 56(c), 58(e), 1008(b), 1605(d), 3467(b), 3469(e), 3475(d) 6161(a)(2) 822(a)(2) 6161(b)(1) 272(j), 1012(i) 6161(b)(2) 871(h) 6161(c) 274(b), 1015(b) 6161(d) 6162(a) 56(c)(2) 6162(b) 6163(a) 925, 926 6163(b) 6164(a) 3779(a) 6164(b) 3779(b) 6164(c) 3779(c) 6164(d) 3779(d) 6164(e) 3779(e) 6164(f) 3779(f) 6164(g) 3779(g) 6164(h) 3779(h) 6164(i) 3781 6165 56(c)(2), 272(j), 822(a)(2), 871(h), 1012(i) 6201(a) 3640, 3647 6201(a)(1) 3612(f) 6201(a)(2)(A) 1809(b)(2), 2351(c)(2), 2651(c)(2), 3311 6201(a)(2)(B) 6201(a)(3) 6201(b) 59(d) 6201(c) 22(m)(4) 6201(d) 6202 3644 6203 3641 6204 3642 6205(a)(1) 1401(c), 1411, 1501(c), 1521 6205(a)(2) 1411 6205(b) 1421, 1502, 1522 6206 6211(a) 271(a), 870, 1011 6211(b)(1) 271(b)(1) 6211(b)(2) 271(b)(2) 6211(b)(3) 271(b)(3) 6212(a) 272(a), 871(a), 1012(a) 6212(b)(1) 272(k), 1012(j) 6212(b)(2) 272(a) 6212(b)(3) 901(d) 6212(c)(1) 272(f), 871(f), 1012(f) 6212(c)(2) 6213(a) 272(a), 871(a), 1012(a) 6213(b)(1) 272(f), 871(f), 1012(f) 6213(b)(2) 3780(c) 6213(b)(3) 6213(c) 272(c), 871(c), 1012(c) 6213(d) 272(d), 871(d), 1012(d) 6213(e) 6214(a) 272(e), 871(e), 1012(e) 6214(b) 272(g), 1012(g) 6214(c) 272(h), 871(g), 1012(h) 6215(a) 272(b), 871(b), 1012(b) 6215(b) 6216 6301 3651(a)(1) 6302(a) 3652 6302(b) 1420(c), 1719, 2550(c), 2708, 3281, 3282 6302(c) 3310(f)(2) 6303(a) 3655(a) 6303(b) 6304 6311(a) 3656(a)(1), (b)(1) 6311(b)(1) 3656(a)(2)(A), (b)(2) 6311(b)(2) 3656(a)(2)(B) 6312(a) 3657 6312(b) 6313 56(g), 1008(d), 1420(d), 1530(d), 1605(e), 3658 6314(a) 1008(e), 3659(a) 6314(b) 823 6314(c) 6315 59(d) 6316 6321 3670 6322 3671 6323(a) 3672(a) 6323(a)(1) 3672(a)(1) 6323(a)(2) 3672(a)(2) 6323(a)(3) 3672(a)(3) 6323(b) 6323(c) 6323(d)(1) 3672(b)(1) 6323(d)(2) 3672(b)(2) 6323(e) 6324(a)(1) 827(a) 6324(a)(2) 827(b) 6324(a)(3) 827(c) 6324(b) 1009 6324(c) 6325(a)(1) 827(a), 1009, 3673(a) 6325(a)(2) 3673(b) 6325(b)(1) 3674(a) 6325(b)(2) 3674(b) 6325(c) 3675 6325(d) 6326 6331(a) 3310, 3660, 3690, 3692, 3700 6331(b) 3690, 3692, 3700 6331(c) 3715 6331(d) 6332(a) 3710(a) 6332(b) 3710(b) 6332(c) 3710(c) 6333 3711 6334(a) 3691(a) 6334(b) 3691(b) 6334(c) 3692 6335(a) 3693(a), 3701(a) 6335(b) 3693(b), 3701(b) 6335(c) 3712 6335(d) 3693(c), 3701(c) 6335(e)(1) 3695(a), 3701(d), (e) 6335(e)(2) 3695(b) 6335(e)(2)(A) 3695(a), 3701(d) 6335(e)(2)(B) 3701(d) 6335(e)(2)(C) 6335(e)(2)(D) 3701(f) 6335(e)(2)(E) 3693, 3701 6335(e)(2)(F) 3693(d), 3701(f) 6335(e)(3) 3701(f) 6336 6337(a) 3696, 3702 6337(b)(1) 3702(b)(1) 6337(b)(2) 3702(b)(2) 6337(c) 3702(c) 6338(a) 3703(b) 6338(b) 3704(b) 6338(c) 3703(a), 3704(a) 6339(a)(1) 3697(a)(1) 6339(a)(2) 3697(b) 6339(a)(3) 3697(c) 6339(a)(4) 3697(d) 6339(a)(5) 6339(b)(1) 3704(c)(1) 6339(b)(2) 3704(c)(2) 6340(a) 3706(a), (b) 6340(b) 3706(f) 6341 3716 6342(a) 3694 6342(b) 3712 6343 6344 6401(a) 3770(a)(2) 6401(b) 322(a)(2) 6401(c) 3770(c) 6402(a) 1027(a), 3770(a)(1), (4), (5) 6402(b) 322(a)(3) 6403 321 6404(a) 3770(a)(1), (5) 6404(b) 273(j), 873, 1014 6404(c) 6405(a) 3777(a) 6405(b) 3777(b) 6405(c) 3777(c) 6406 3790 6407 3770(a)(3) 6411(a) 3780(a) 6411(b) 3780(b) 6411(c) 3781 6412(a) 6412(b)(1) 3412(g)(1) 6412(b)(2) 3412(g)(2) 6412(c) 6412(d) 3508 6412(e) 6413(a)(1) 1401(c), 1411, 1501(c), 1521 6413(a)(2) 1411 6413(b) 1421, 1502, 1522 6413(c)(1) 1401(d)(3) 6413(c)(2) 1401(d)(4) 6413(d) 1601(d) 6414 143(f), 1622(f)(1) 6415(a) 1854(a), 3471(a) 6415(b) 1715(d)(1), (2); 1854(b), (c); 3471(b), (c) 6415(c) 1715(d)(2) 6415(d) 1715(d)(1), 1854(c), 3471(c) 6416(a) 1715(d), 2407(b), 2452(b), 3443(a)(3)(B), (b), (d) 6416(b)(1) 2407(a), 3443(a)(2) 6416(b)(2)(A) 3443(a)(3)(A)(i) 6416(b)(2)(B) 3443(a)(3)(A)(ii) 6416(b)(2)(C) 3443(a)(3)(A)(iii) 6416(b)(2)(D) 2452(a) 6416(b)(2)(E) 3443(a)(3)(A)(iv) 6416(b)(2)(F) 3443(a)(3)(A)(v) 6416(b)(2)(G) 3443(a)(3)(A)(vi) 6416(b)(2)(H) 3443(a)(3)(A)(vii) 6416(b)(3) 3443(a)(1) 6416(c) 3403(e) 6416(d) 3408(b) 6416(e) 2705 6416(f) 2703(a), 3471(b) 6417(a) 2473 6417(b) 2474 6418(a) 3494(a) 6418(b) 3493(a) 6419 3286 6420 6501(a) 275(a), 874(a), 1016(a), 1635(a), 3312(a) 6501(b)(1) 275(f) 6501(b)(2) 1635(e) 6501(b)(3) 6501(c)(1) 276(a), 874(b)(1), 1016(b)(1), 1635(b), 3312(b) 6501(c)(2) 1635(c), 3312(c) 6501(c)(3) 276(a), 874(b)(1), 1016(b)(1), 1635(b), 3312(b) 6501(c)(4) 276(b) 6501(c)(5) 6501(d) 275(b) 6501(e)(1)(A) 275(c) 6501(e)(1)(B) 275(d)(1) 6501(e)(2) 6501(f) 6501(g) 6502(a) 276(c), 874(b)(2), 1016(b)(2), 1635(d), 3312(d) 6502(b) 3714(b) 6503(a)(1) 277, 875, 1017 6503(a)(2) 141(h) 6503(b) 274(b), 1015(b) 6503(c) 6503(d) 822(a)(2), 871(h) 6503(e) 6504 6511(a) 322(b)(1), 910, 1027(b)(1), 1636(a)(1), 3313 6511(b)(1) 322(b)(1), 910, 1027(b)(1), 1636(a)(1), 3313 6511(b)(2) 322(b)(2), 910, 1027(b)(2), 1636(a)(2), 3313 6511(c) 322(b)(3) 6511(d)(1) 322(b)(5) 6511(d)(2)(A) 322(b)(6) 6511(d)(2)(B) 322(g) 6511(d)(3) 6511(e)(1) 3494(b) 6511(e)(2) 3493(b) 6511(f) 6512(a) 322(c), 911, 1027(c) 6512(b) 322(d), 912, 1027(d) 6513(a) 322(b)(4) 6513(b) 322(e) 6513(c) 1636(c) 6513(d) 6514(a) 3774 6514(b) 3775 6515 6521 3812 6531 3748(a) 6532(a)(1) 3772(a)(2) 6532(a)(2) 3774(b) 6532(a)(3) 6532(a)(4) 3772(a)(3) 6532(b) 3746(a), (b), (c) 6533 6601(a) 146(f), 292(a), (c), (d); 294(a)(1), (2), (b), (c); 295, 296, 297, 298, 890(a), (b), 891, 892, 893(a)(1), (2); (b)(1), (2), (3), (4); 925, 1020(a), (b), 1021, 1022, 1023(a)(1), (2); (b)(1), (2), (3), (4), (5), 1420(b), 1530(c), 1605(b), 1717, 1853(c), 2403(b), 2451(b), 2475, 2706, 3310(c), 3448(b), 3470, 3495, 3655(b), 3779(i), 3794 6601(b) 890(a), 925 6601(c)(1) 294(a)(2), 296, 893(a)(2), (b)(3); 1023(a)(2), (b)(3) 6601(c)(2) 56(b), 272(i), 1605(c) 6601(c)(3) 297, 892, 1022 6601(c)(4) 3310(a), (b), 3311 6601(d) 292(a), 891, 1021 6601(e) 292(c), 3779(i) 6601(f)(1) 292(a), 294(b), 295, 296, 298, 890(a), (b), 891, 893(a), (b), 1020(a), (b), 1021, 1023(a), (b), 1420(b), 1530(c), 1605(b), 1717, 1853(c), 2403(b), 2451(b), 2475, 2706, 3310(c), (d), 3448(b), 3470, 3495, 3655(b), 3779(i) 6601(f)(2) 6601(f)(3) 6601(g) 59(d) 6601(h) 6602 3746(d) 6611(a) 3443(c), 3771(a) 6611(b)(1) 3771(b)(1) 6611(b)(2) 3771(b)(2) 6611(c) 3771(c) 6611(d) 322(b)(4), (e); 1636 6611(e) 3771(b)(2) 6611(f) 3771(e) 6611(g) 3790 6612 6651(a) 291, 894(a), 1631, 3612(d)(1) 6651(b) 6651(c) 294(d)(1)(A) 6652 6653(a) 51(g)(6)(A), 293(a), 894(a) 1019(a) 6653(b) 51(g)(6)(B), 293(b), 871(i), 1019(b), 3612(d)(2) 6653(c)(1) 271, 870, 1011 6653(c)(2) 6653(d) 6653(e) 1821(a)(3) 6654 294(d)(1)(B) 6655 6656 6657 6658 146(f) 6659 51(g)(6), 291, 293, 871(i), 1019, 1117(g), 1634(b), 1718(c), 1821(a)(3), 3310(a)-(e), 3311, 3655(a)(b) 6671(a) 1718(c), 1821(a)(3), 2557(b)(4), 2707(a) 6671(b) 1718(d), 1821(a)(4), 2557(b)(8), 2707(d) 6672 1718(c), 1821(a)(3), 2557(b)(4), 2707(a) 6673 1117(g) 6674 1634(b) 6801(a) 1809(b)(1), 2652(a), 3273(a), 3300(a), 3901(a)(2) 6801(b) 1809(b)(1), 3301(a) 6802(1) 1423(a), 1817(a) 6802(2) 1817(b) 6802(3) 1817(c) 6803(a)(1) 1423(b) 6803(a)(2) 1423(c) 6803(b)(1) 1818(a) 6803(b)(2) 1818(b) 6804 1815, 1920(c), 3301(a) 6805(a) 3304(a) 6805(b) 3304(b) 6805(c) 3304(c) 6805(d) 3304(d) 6806(a) 3273(b) 6806(b) 6806(c) 3293 6807 3725 6808 6851(a)(1) 146(a)(1) 6851(a)(2) 146(a)(2) 6851(b) 6851(c) 146(d) 6851(d) 146(e) 6851(e) 146(b) 6861(a) 273(a), 872(a), 1013(a) 6861(b) 273(b), 872(b), 1013(b) 6861(c) 273(c), 872(c), 1013(c) 6861(d) 273(d), 872(d), 1013(d) 6861(e) 273(e), 872(e), 1013(e) 6861(f) 273(i), 872(i), 1013(i) 6861(g) 273(k), 872(j), 1013(j) 6861(h) 6862(a) 3660(a) 6862(b) 6863(a) 273(f), (h); 872(f), (h); 1013(f), (h); 3660(b) 6863(b)(1) 273(g), 872(g), 1013(g) 6863(b)(2) 273(f), (h); 872(f), (h); 1013(f), (h) 6864 6871(a) 274(a), 1015(a) 6871(b) 274(a), 1015(a) 6872 274(a) 6873(a) 274(b), 1015(b) 6873(b) 6901(a) 311(a), 900(a), 1025(a) 6901(b) 311(a), 900(a), 1025(a) 6901(c) 311(b), 900(b), 1025(b) 6901(d) 311(b)(4) 6901(e) 311(c), 1025(c) 6901(f) 311(d), 900(c), 1025(d) 6901(g) 311(e), 1025(g) 6901(h) 311(f), 900(e), 1025(f) 6901(i) 6902(a) 1119(a) 6902(b) 1119(b) 6903(a) 312(a), 901(a), 1026(a) 6903(b) 312(c), 901(c), 1026(c) 6904 7001(a) 150 7001(b) 7011(a) 3270(a) 7011(b) 3280(a) 7012 7101 44(d), 56(c)(2), 112(b)(6)(D), 131(c), 146(b), 272(j), 273(f), 822(a)(2), 871(h), 872(f), 926, 1012(i), 1013(f), 1145, 1818(a), 2302(e), 2322(e), 2352(e), 2474, 2569(b), 2653(d), 3360(d)(2)(B), 3412(d), 3413, 3660(b), 3722(c), 3724(c), 3943, 3992, 4010, and 6 U.S.C. 15 7102 3676 7103 7121(a) 3760 7121(b) 3760 7122(a) 3761 7122(b) 3761 7123 7201 145(a), (b), 153(d), 340, 894(b)(2)(B), (C); 937, 1024(a), (b); 1718(a), (b); 1821(a)(1), (2), (b)(4); 2557(b)(2), (b)(3); 2656(f), 2707(b), 2707(c), 3604(c) 7202 145(b), 894(b)(2)(C), 1718(b), 1821(a)(2), 2557(b)(3), 2707(c) 7203 145(a), 153(d), 340, 894(b)(2)(B), 937, 1024(a), 1718(a), 1821(a)(1), 2557(b)(2), 2707(b), 3604(c) 7204 1634(a) 7205 1626(d) 7206(1) 3809(a) 7206(2) 3793(b) 7206(3) 3793(a) 7206(4) 2656(a), 3321 7206(5) 3762 7207 894(b)(2), 3616(a), 3672, 3793(b) 7208 3300(b) 7208(1) 1425(b) 7208(2) 1823(a) 7208(3) 1822, 1823(b) 7208(4) 1823(c) 7208(5) 3323(a)(3) 7209 1425(a) 7210 3616(b) 7211 3325 7212(a) 3601(c) 7212(b) 3601(c)(2) 7213(a)(1) 55(f)(1) 7213(a)(2) 55(f)(2) 7213(a)(3) 55(f)(3) 7213(b) 4047(a)(1) 7213(c) 7214(a) 4047(e) 7214(b) 4047 7214(c) 7231 150 7232 3412(d) 7233(1) 1929(a)(1) 7233(2) 1929(a)(2) 7234(a) 2308(a) 7234(b) 2308(c) 7234(c) 2308(h) 7234(d)(1) 2308(i)(1) 7234(d)(2)(A) 2308(g)(1) 7234(d)(2)(B) 2308(g)(2) 7234(d)(3) 2308(i)(2) 7234(d)(4) 2308(d) 7235(a) 2326(a) 7235(b) 2326(b) 7235(c) 2326(c) 7235(d) 3207(b) 7235(e) 2327 7236 2357(b) 7237(a) 2557(b)(1), 2596, 3225, 3235 7237(b) 2557(a) 7238 2570 7239(a) 2656(b) 7239(b) 2656(d) 7240 3506 7261 2409 7262 3294(a) 7263(a) 1929(c) 7263(b) 1929(b) 7264 3207(a) 7265(a)(1) 2308(b) 7265(a)(2) 2326(a)(2) 7265(b) 2308(e), 2327(a) 7265(c) 2308(j), 2327(a) 7266(a)(1) 3211(a) 7266(a)(2) 3211(b) 7266(a)(3) 3211(c) 7266(b) 2357(a) 7266(c) 2357(c) 7266(d) 2357(d) 7266(e) 2357(e) 7266(f) 2357(f) 7267(a) 2656(j) 7267(b) 2656(k) 7267(c) 2656(i) 7267(d) 2656(h) 7268 3320(a) 7269 894(b)(1) 7270 1821(b)(3) 7271(1) 1822, 2656(c) 7271(2) 1820(b) 7271(3) 1820(a) 7271(4) 3323(a)(1), (2) 7272(a) 1831(c), 2656(g), 3475(e) 7272(b) 7273(a) 3274 7273(b) 3294(b) 7274 2656 7275 7301(a) 2558(a), (b); 2571, 2598(a), (b), (c); 3253, 3321(b)(1), 3720(a)(1) 7301(b) 3321(b)(1), 3720(a)(2) 7301(c) 2657(e), 3321(b)(1), 3720(a)(3) 7301(d) 3321(b)(2), 3322 7301(e) 3321(b)(3) 7302 3116 7303(1) 1823 7303(2) 2309(b), 2358(b) 7303(3) 2309(d) 7303(4) 2358(a) 7303(5) 2309(b), 2358(b) 7303(6)(A) 2657(c) 7303(6)(B) 2656(c), 2657(a)(b), (f) 7303(7) 3323(b) 7303(8) 3793(a)(2) 7304 3326 7321 3720(b) 7322 3721 7323(a) 3723(a) 7323(b) 3723(b) 7323(c) 3723(c) 7324 3722 7325 3724 7326 7327 3726 7328 2657 7329 7341(a) 3324(a) 7341(b) 3324(b) 7341(c) 3324(c) 7342 3601(b) 7343 145(d), 894(b)(2)(D), 1718(d), 1821(a)(4), 2557(b)(8), 2707(d), 3228, 3710(c), 3793(b)(2) 7344 4048 7401 3740 7402(a) 3800 7402(b) 3633 7402(c) 4042 7402(d) 3992, 3995(c) 7402(e) 7403(a) 3678(a) 7403(b) 3678(b) 7403(c) 3678(c) 7403(d) 3678(d) 7404 826(a) 7405(a) 3746(a) 7405(b) 3746(b) 7405(c) 7405(d) 7406 3747 7407 7421(a) 3653(a) 7421(b) 3653(b) 7422(a) 3772(a)(1) 7422(b) 3772(b) 7422(c) 3772(d) 7422(d) 3772(e) 7422(e) 7422(f) 7423(1) 3770(b)(1) 7423(2) 3770(b)(2) 7424(a)(1) 3679(a)(1) 7424(a)(2) 3679(a)(2) 7424(a)(3) 3679(a)(3) 7424(b) 3679(c) 7424(c) 3679(d) 7425 7441 1100 7442 1101 7443(a) 1102(a) 7443(b) 1102(b) 7443(c) 1102(c) 7443(d) 1102(d) 7443(e) 1102(e) 7443(f) 1102(f) 7443(g) 1102(g) 7444(a) 1103(a) 7444(b) 1103(b) 7444(c) 1103(c) 7444(d) 1103(d) 7445 1104 7446 1105 7447(a) 1106(a) 7447(b) 1106(b) 7447(c) 1106(c) 7447(d) 1106(d) 7447(e) 1106(e) 7447(f) 1106(f) 7447(g) 1106(g) 7451 1110 7452 504(b), R.A. 1942 7453 1111 7454(a) 1112 7454(b) 7455 1113 7456(a) 1114 7456(b) 7456(c) 1114(b) 7457(a) 1115(a) 7457(b) 1115(b) 7458 1116 7459(a) 1117(a) 7459(b) 1117(b) 7459(c) 1117(c) 7459(d) 1117(d) 7459(e) 1117(e) 7459(f) 1117(f) 7459(g) 7460(a) 1118(a) 7460(b) 1118(b) 7461 1120 7462 1121 7463 7471(a) 1130(a) 7471(b) 1130(b) 7471(c) 7472 1131 7473 1132 7474 1133 7481 1140 7482(a) 1141(a) 7482(b) 1141(b) 7482(c) 1141(c) 7483 1142 7484 1143 7485(a) 1145 7485(b) 7486 1146 7487 7491 2597 7492 1925(b) 7493 1930 7501(a) 3661 7501(b) 7502 7503 7504 7505(a) 3695(b) 7505(b) 3695(c) 7506(a) 3795(a) 7506(b) 3795(b) 7506(c) 3795(c) 7506(d) 3795(d) 7507(a) 3798(a) 7507(b) 3798(b) 7507(c) 3798(c) 7507(d) 3798(d) 7508(a) 3804(a) 7508(b) 3804(d) 7509 1424 7510 3331 7511 3802 7601(a) 3600 7601(b) 7602 3614, 3615(a), (b), (c); 3632(a)(1) 7603 3615(d) 7604(a) 3633(a) 7604(b) 3615(e) 7604(c) 7605(a) 3614, 3615 7605(b) 3631 7606(a) 3601(a)(1) 7606(b) 3601(a)(2) 7606(c) 7607 7621 3650 7622(a) 3632(a) 7622(b) 3632(b) 7623 3792 7641 2302(c), 2322(c), 2352(c), 2569(d)(4), 2653(b) 7651(2)(A) 3811 7652(a)(1) 3360(a) 7652(a)(2) 3360(b) 7652(a)(3) 3360(c) 7652(b)(1) 3350(a) 7652(b)(2) 3350(b) 7653(a)(1) 3361(a) 7653(a)(2) 3351(a) 7653(b) 3351(b), 3361(b) 7653(c) 3351(c), 3361(c) 7653(d) 7654 2483 7655 7701(a)(1) 1426(f), 1532(i), 1607(k), 1805, 1931(b), 2733(i), 3228(a), 3238(a), 3507(a), 3797(a)(1) 7701(a)(2) 3797(a)(2) 7701(a)(3) 3797(a)(3) 7701(a)(4) 3797(a)(4) 7701(a)(5) 3797(a)(5) 7701(a)(6) 3797(a)(6) 7701(a)(7) 3797(a)(7) 7701(a)(8) 3797(a)(8) 7701(a)(9) 3797(a)(9) 7701(a)(10) 3797(a)(10) 7701(a)(11) 3797(a)(11) 7701(a)(12) 7701(a)(13) 3797(a)(12) 7701(a)(14) 3797(a)(14) 7701(a)(15) 3797(a)(15) 7701(a)(16) 3797(a)(16) 7701(a)(17) 3797(a)(17) 7701(a)(18) 3797(a)(18) 7701(a)(19) 3797(a)(19) 7701(a)(20) 3797(a)(20) 7701(a)(21) 7701(a)(22) 7701(a)(23) 48(a) 7701(a)(24) 48(b) 7701(a)(25) 48(c) 7701(a)(26) 48(d) 7701(a)(27) 7701(a)(28) 7701(b) 3797(b) 7701(c)(1) 3797(c) 7701(c)(2) 7801(a) Reorg. Plan No. 26 of 1950 7801(b) 3930(a), 3931 7801(c) 3932 7802 3900 7803(a) 3920, 3921, 4000, 4041(a) 7803(b)(1) 4040 7803(b)(2) 3901(b) 7803(c) 3360(b)(2)(B), 3943, 3992, 4010 7803(d) 3975, 3976, 3977, 3978 7804(a) 616 R.A. 1951 7804(b) 3, P.L. 567 (82d Cong.) 7805(a) 62, 3791(a) 7805(b) 3791(b) 7805(c) 3901(a)(2) 7806(a) 2 7806(b) Ch. 1, Sec. 6, P.L. 1 7807(a) 7807(b) 7808 3970 7809(a) 2480, 3971(a) 7809(b) 3971(b) 7809(b)(1) 3971(b)(1) 7809(b)(2) 3971(b)(2) 7809(b)(3) 3971(b)(3) 7851(a) See 26 U.S.C. 3, 4 7851(b) See 26 U.S.C. 4(b) 7851(c) See 26 U.S.C. 4(c) 7851(d) See 26 U.S.C. 4(d) 7852(a) 3803 7852(b) See 26 U.S.C. 4(a), 5, 7 7852(c) 7852(d) 108 R.A. 1941; 109 R.A. 1942; 136 R.A. 1943; 214 R.A. 1950; 615 R.A. 1951; See 22(b)(7) 8001 5000 8002 5001 8003 5002 8004 5003 8005 5004 8021 5010 8022 5011 8023 5012 -------------------------------------------------------------------- An Act to revise the internal revenue laws of the United States Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) Citation (1) The provisions of this Act set forth under the heading "Internal Revenue Title" may be cited as the "Internal Revenue Code of 1986 [formerly I.R.C. 1954]". (2) The Internal Revenue Code enacted on February 10, 1939, as amended, may be cited as the "Internal Revenue Code of 1939". (b) Publication This Act shall be published as volume 68A of the United States Statutes at Large, with a comprehensive table of contents and an appendix; but without an index or marginal references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a headnote. (c) Cross reference For saving provisions, effective date provisions, and other related provisions, see chapter 80 (sec. 7801 and following) of the Internal Revenue Code of 1986. (d) Enactment of Internal Revenue Title into law The Internal Revenue Title referred to in subsection (a)(1) is as follows: * * *. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095.) -MISC2- AMENDMENTS 1986 - Subsecs. (a)(1), (c). Pub. L. 99-514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954". REDESIGNATION OF INTERNAL REVENUE CODE OF 1954; REFERENCES Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "(a) Redesignation of 1954 Code. - The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the 'Internal Revenue Code of 1986'. "(b) References in Laws, Etc. - Except when inappropriate, any reference in any law, Executive order, or other document - "(1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and "(2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954." INTERNAL REVENUE TITLE Subtitle A. Income taxes. B. Estate and gift taxes. C. Employment taxes. D. Miscellaneous excise taxes. E. Alcohol, tobacco, and certain other excise taxes. F. Procedure and administration. G. The Joint Committee on Taxation. H. Financing of Presidential election campaigns. I. Trust Fund Code. J. Coal industry health benefits.(!1) K. Group health plan requirements. AMENDMENTS 1997 - Pub. L. 105-34, title XV, Sec. 1531(b)(3), Aug. 5, 1997, 111 Stat. 1085, added subtitle K heading "Group health plan requirements" and struck out former subtitle K heading "Group health plan portability, access, and renewability requirements". 1996 - Pub. L. 104-191, title IV, Sec. 401(b), Aug. 21, 1996, 110 Stat. 2082, added subtitle K heading "Group health plan portability, access, and renewability requirements". 1982 - Pub. L. 97-248, title III, Secs. 307(b)(2), 308(a), Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subtitle C heading is amended to read "Employment taxes and collection of income tax at source". Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub. L. 97-248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. 1981 - Pub. L. 97-119, title I, Sec. 103(c)(2), Dec. 29, 1981, 95 Stat. 1638, added subtitle I heading "Trust Fund Code". 1976 - Pub. L. 94-455, title XIX, Sec. 1907(b)(2), Oct. 4, 1976, 90 Stat. 1836, substituted in subtitle G heading "The Joint Committee on Taxation" for "The Joint Committee on Internal Revenue Taxation". 1974 - Pub. L. 93-443, title IV, Sec. 408(a), Oct. 15, 1974, 88 Stat. 1297, added subtitle H heading "Financing of Presidential election campaigns". -STATAMEND- TABLE OF CONTENTS This Table of Contents is inserted for convenience of users and was not enacted as part of the Internal Revenue Code of 1986. Subtitle A - Income Taxes -MISC4- Chapter Sec. 1. Normal taxes and surtaxes 1 2. Tax on self-employment income 1401 3. Withholding of tax on nonresident aliens and foreign corporations 1441 [4, 5. Repealed.] 6. Consolidated returns 1501 Subtitle B - Estate and Gift Taxes 11. Estate tax 2001 12. Gift tax 2501 13. Tax on generation-skipping transfers 2601 14. Special valuation rules 2701 15. Gifts and bequests from expatriates 2801 Subtitle C - Employment Taxes 21. Federal insurance contributions act 3101 22. Railroad retirement tax act 3201 23. Federal unemployment tax act 3301 23A. Railroad unemployment repayment tax 3321 24. Collection of income tax at source on wages 3401 25. General provisions relating to employment taxes 3501 Subtitle D - Miscellaneous Excise Taxes 31. Retail excise taxes 4001 32. Manufacturers excise taxes 4061 33. Facilities and services 4231 34. Policies issued by foreign insurers 4301 35. Taxes on wagering 4401 36. Certain other excise taxes 4451 [37. Repealed.] 38. Environmental taxes 4611 39. Registration-required obligations 4701 40. General provisions relating to occupational taxes 4901 41. Public charities 4911 42. Private foundations; and certain other tax-exempt organizations 4940 43. Qualified pension, etc., plans 4971 44. Qualified investment entities 4981 45. Provisions relating to expatriated entities 4985 46. Golden parachute payments 4999 47. Certain group health plans 5000 Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes 51. Distilled spirits, wines, and beer 5001 52. Tobacco products and cigarette papers and tubes 5701 53. Machine guns, destructive devices, and certain other firearms 5801 54. Greenmail 5881 55. Structured settlement factoring transactions 5891 Subtitle F - Procedure and Administration 61. Information and returns 6001 62. Time and place for paying tax 6151 63. Assessment 6201 64. Collection 6301 65. Abatements, credits, and refunds 6401 66. Limitations 6501 67. Interest 6601 68. Additions to the tax, additional amounts, and assessable penalties 6651 69. General provisions relating to stamps 6801 70. Jeopardy, receiverships, etc. 6851 71. Transferees and fiduciaries 6901 72. Licensing and registration 7001 73. Bonds 7101 74. Closing agreements and compromises 7121 75. Crimes, other offenses, and forfeitures 7201 76. Judicial proceedings 7401 77. Miscellaneous provisions 7501 78. Discovery of liability and enforcement of title 7601 79. Definitions 7701 80. General Rules 7801 Subtitle G - The Joint Committee on Taxation 91. Organization and membership of the Joint Committee 8001 92. Powers and duties of the Joint Committee 8021 Subtitle H - Financing of Presidential Election Campaigns 95. Presidential election campaign fund 9001 96. Presidential primary matching payment account 9031 Subtitle I - Trust Fund Code 98. Trust Fund Code 9501 Subtitle J - Coal Industry Health Benefits 99. Coal industry health benefits 9701 Subtitle K - Group Health Plan Requirements 100. Group health plan requirements 9801 -FOOTNOTE- (!1) Editorially supplied. Subtitle J added by Pub. L. 102-486 without corresponding amendment of title analysis. -End- -CITE- 26 USC Subtitle A - Income Taxes 01/05/2009 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes -HEAD- Subtitle A - Income Taxes -MISC1- Chapter 1. Normal taxes and surtaxes. 2. Tax on self-employment income. 3. Withholding of tax on nonresident aliens and foreign corporations. [4, 5. Repealed.] 6. Consolidated returns. AMENDMENTS 1997 - Pub. L. 105-34, title XI, Sec. 1131(c)(4), Aug. 5, 1997, 111 Stat. 980, struck out item for chapter 5 "Tax on transfers to avoid income tax". 1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(11), Nov. 5, 1990, 104 Stat. 1388-522, struck out item for chapter 4 "Rules applicable to recovery of excessive profits on government contracts". 1984 - Pub. L. 98-369, div. A, title IV, Sec. 474(r)(29)(D), July 18, 1984, 98 Stat. 844, struck out "and tax-free covenant bonds" at end of item for chapter 3. -End- -CITE- 26 USC CHAPTER 1 - NORMAL TAXES AND SURTAXES 01/05/2009 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES -HEAD- CHAPTER 1 - NORMAL TAXES AND SURTAXES -MISC1- Subchapter Sec.(!1) A. Determination of tax liability 1 B. Computation of taxable income 61 C. Corporate distributions and adjustments 301 D. Deferred compensation, etc. 401 E. Accounting periods and methods of accounting 441 F. Exempt organizations 501 G. Corporations used to avoid income tax on shareholders 531 H. Banking institutions 581 I. Natural resources 611 J. Estates, trusts, beneficiaries, and decedents 641 K. Partners and partnerships 701 L. Insurance companies 801 M. Regulated investment companies and real estate investment trusts 851 N. Tax based on income from sources within or without the United States 861 O. Gain or loss on disposition of property 1001 P. Capital gains and losses 1201 Q. Readjustment of tax between years and special limitations 1301 S. Tax treatment of S corporations and their shareholders 1361 R.(!2) Election to determine corporate tax on certain international shipping activities using per ton rate 1352 T. Cooperatives and their patrons 1381 U. Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas 1391 V. Title 11 cases 1398 W. District of Columbia Enterprise Zone 1400 X. Renewal Communities 1400E Y. Short-Term Regional Benefits 1400L AMENDMENTS 2005 - Pub. L. 109-135, title I, Sec. 101(b)(4), Dec. 21, 2005, 119 Stat. 2593, substituted "Short-Term Regional Benefits" for "New York Liberty Zone Benefits" in subchapter Y. 2004 - Pub. L. 108-357, title II, Sec. 248(b)(2), Oct. 22, 2004, 118 Stat. 1457, added subchapter R. 2002 - Pub. L. 107-147, title III, Sec. 301(c), Mar. 9, 2002, 116 Stat. 40, added subchapter Y. 2000 - Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec. 101(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A-600, added subchapter X. 1997 - Pub. L. 105-34, title VII, Sec. 701(c), Aug. 5, 1997, 111 Stat. 869, added subchapter W. 1993 - Pub. L. 103-66, title XIII, Sec. 13301(b), Aug. 10, 1993, 107 Stat. 555, added subchapter U. 1986 - Pub. L. 99-514, title XIII, Sec. 1303(c)(1), Oct. 22, 1986, 100 Stat. 2658, struck out subchapter U "General stock ownership plans". 1982 - Pub. L. 97-354, Sec. 5(b), Oct. 19, 1982, 96 Stat. 1697, substituted in subchapter S "Tax treatment of S corporations and their shareholders" for "Election of certain small business corporations as to taxable status". 1980 - Pub. L. 96-589, Sec. 3(a)(2), Dec. 24, 1980, 94 Stat. 3400, added subchapter V. 1978 - Pub. L. 95-600, title VI, Sec. 601(c)(1), Nov. 6, 1978, 92 Stat. 2897, added subchapter U. 1966 - Pub. L. 89-389, Sec. 4(b)(2), Apr. 14, 1966, 80 Stat. 116, struck out subchapter R effective January 1, 1969. 1962 - Pub. L. 87-834, Sec. 17(b)(4), Oct. 16, 1962, 76 Stat. 1051, added subchapter T. 1960 - Pub. L. 86-779, Sec. 10(c), Sept. 14, 1960, 74 Stat. 1009, added to subchapter M heading "and real estate investment trusts". 1958 - Pub. L. 85-866, title I, Sec. 64(d)(1), Sept. 2, 1958, 72 Stat. 1656, added subchapter S. -FOOTNOTE- (!1) Section numbers editorially supplied. (!2) So in original. Probably should follow item for subchapter Q. -End- -CITE- 26 USC Subchapter A - Determination of Tax Liability 01/05/2009 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability -HEAD- SUBCHAPTER A - DETERMINATION OF TAX LIABILITY -MISC1- Part I. Tax on individuals. II. Tax on corporations. III. Changes in rates during a taxable year. IV. Credits against tax. [V. Repealed.] VI. Minimum tax for tax preferences.(!1) VII. Environmental tax. [VIII. Repealed.] AMENDMENTS 1989 - Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100-360, Sec. 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below. 1988 - Pub. L. 100-360, title I, Sec. 111(c), July 1, 1988, 102 Stat. 697, added part VIII "Supplemental medicare premium". 1986 - Pub. L. 99-499, title V, Sec. 516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII. 1976 - Pub. L. 94-455, title XIX, Sec. 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V "Tax surcharge". 1969 - Pub. L. 91-172, title III, Sec. 301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI. 1968 - Pub. L. 90-364, title I, Sec. 102(d), June 28, 1968, 82 Stat. 259, added part V. -FOOTNOTE- (!1) Part heading amended by Pub. L. 99-514 without corresponding amendment of analysis. -End- -CITE- 26 USC PART I - TAX ON INDIVIDUALS 01/05/2009 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability PART I - TAX ON INDIVIDUALS -HEAD- PART I - TAX ON INDIVIDUALS -MISC1- Sec. 1. Tax imposed. 2. Definitions and special rules. 3. Tax tables for individuals having taxable income of less than $20,000.(!1) [4. Repealed.] 5. Cross references relating to tax on individuals. AMENDMENTS 1976 - Pub. L. 94-455, title V, Sec. 501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted "Tax tables for individuals having taxable income of less than $20,000" for "Optional tax tables for individuals" in item 3 and struck out item 4 relating to rules for optional tax. 1969 - Pub. L. 91-172, title VIII, Sec. 803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted "Definitions and special rules" and "Optional tax tables for individuals" for "Tax in case of joint return or return of surviving spouse" and "Optional tax if adjusted gross income is less than $5,000" in items 2 and 3, respectively. -FOOTNOTE- (!1) Section catchline amended by Pub. L. 95-30 without corresponding amendment of analysis. -End- -CITE- 26 USC Sec. 1 01/05/2009 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability PART I - TAX ON INDIVIDUALS -HEAD- Sec. 1. Tax imposed -STATUTE- (a) Married individuals filing joint returns and surviving spouses There is hereby imposed on the taxable income of - (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is: The tax is: -------------------------------------------------------------------- Not over $36,900 15% of taxable income. Over $36,900 but not over $5,535, plus 28% of the excess over $89,150 $36,900. Over $89,150 but not over $20,165, plus 31% of the excess $140,000 over $89,150. Over $140,000 but not $35,928.50, plus 36% of the excess over $250,000 over $140,000. Over $250,000 $75,528.50, plus 39.6% of the excess over $250,000. -------------------------------------------------------------------- (b) Heads of households There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is: The tax is: -------------------------------------------------------------------- Not over $29,600 15% of taxable income. Over $29,600 but not over $4,440, plus 28% of the excess over $76,400 $29,600. Over $76,400 but not over $17,544, plus 31% of the excess $127,500 over $76,400. Over $127,500 but not $33,385, plus 36% of the excess over $250,000 over $127,500. Over $250,000 $77,485, plus 39.6% of the excess over $250,000. -------------------------------------------------------------------- (c) Unmarried individuals (other than surviving spouses and heads of households) There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is: The tax is: -------------------------------------------------------------------- Not over $22,100 15% of taxable income. Over $22,100 but not over $3,315, plus 28% of the excess over $53,500 $22,100. Over $53,500 but not over $12,107, plus 31% of the excess $115,000 over $53,500. Over $115,000 but not $31,172, plus 36% of the excess over $250,000 over $115,000. Over $250,000 $79,772, plus 39.6% of the excess over $250,000. -------------------------------------------------------------------- (d) Married individuals filing separate returns There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table: If taxable income is: The tax is: -------------------------------------------------------------------- Not over $18,450 15% of taxable income. Over $18,450 but not over $2,767.50, plus 28% of the excess $44,575 over $18,450. Over $44,575 but not over $10,082.50, plus 31% of the excess $70,000 over $44,575. Over $70,000 but not over $17,964.25, plus 36% of the excess $125,000 over $70,000. Over $125,000 $37,764.25, plus 39.6% of the excess over $125,000. -------------------------------------------------------------------- (e) Estates and trusts There is hereby imposed on the taxable income of - (1) every estate, and (2) every trust, taxable under this subsection a tax determined in accordance with the following table: If taxable income is: The tax is: -------------------------------------------------------------------- Not over $1,500 15% of taxable income. Over $1,500 but not over $225, plus 28% of the excess over $3,500 $1,500. Over $3,500 but not over $785, plus 31% of the excess over $5,500 $3,500. Over $5,500 but not over $1,405, plus 36% of the excess over $7,500 $5,500. Over $7,500 $2,125, plus 39.6% of the excess over $7,500. -------------------------------------------------------------------- (f) Phaseout of marriage penalty in 15-percent bracket; adjustments in tax tables so that inflation will not result in tax increases (1) In general Not later than December 15 of 1993, and each subsequent calendar year, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in subsections (a), (b), (c), (d), and (e) with respect to taxable years beginning in the succeeding calendar year. (2) Method of prescribing tables The table which under paragraph (1) is to apply in lieu of the table contained in subsection (a), (b), (c), (d), or (e), as the case may be, with respect to taxable years beginning in any calendar year shall be prescribed - (A) except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table by the cost-of-living adjustment for such calendar year, (B) by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A), and (C) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets. (3) Cost-of-living adjustment For purposes of paragraph (2), the cost-of-living adjustment for any calendar year is the percentage (if any) by which - (A) the CPI for the preceding calendar year, exceeds (B) the CPI for the calendar year 1992. (4) CPI for any calendar year For purposes of paragraph (3), the CPI for any calendar year is the average of the Consumer Price Index as of the close of the 12- month period ending on August 31 of such calendar year. (5) Consumer Price Index For purposes of paragraph (4), the term "Consumer Price Index" means the last Consumer Price Index for all-urban consumers published by the Department of Labor. For purposes of the preceding sentence, the revision of the Consumer Price Index which is most consistent with the Consumer Price Index for calendar year 1986 shall be used. (6) Rounding (A) In general If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. (B) Table for married individuals filing separately In the case of a married individual filing a separate return, subparagraph (A) (other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied by substituting "$25" for "$50" each place it appears. (7) Special rule for certain brackets (A) Calendar year 1994 In prescribing the tables under paragraph (1) which apply with respect to taxable years beginning in calendar year 1994, the Secretary shall make no adjustment to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate begins under any table contained in subsection (a), (b), (c), (d), or (e). (B) Later calendar years In prescribing tables under paragraph (1) which apply with respect to taxable years beginning in a calendar year after 1994, the cost-of-living adjustment used in making adjustments to the dollar amounts referred to in subparagraph (A) shall be determined under paragraph (3) by substituting "1993" for "1992". (8) Elimination of marriage penalty in 15-percent bracket With respect to taxable years beginning after December 31, 2003, in prescribing the tables under paragraph (1) - (A) the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (a) (and the minimum taxable income in the next higher taxable income bracket in such table) shall be 200 percent of the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (c) (after any other adjustment under this subsection), and (B) the comparable taxable income amounts in the table contained in subsection (d) shall be 1/2 of the amounts determined under subparagraph (A). (g) Certain unearned income of children taxed as if parent's income (1) In general In the case of any child to whom this subsection applies, the tax imposed by this section shall be equal to the greater of - (A) the tax imposed by this section without regard to this subsection, or (B) the sum of - (i) the tax which would be imposed by this section if the taxable income of such child for the taxable year were reduced by the net unearned income of such child, plus (ii) such child's share of the allocable parental tax. (2) Child to whom subsection applies This subsection shall apply to any child for any taxable year if - (A) such child - (i) has not attained age 18 before the close of the taxable year, or (ii)(I) has attained age 18 before the close of the taxable year and meets the age requirements of section 152(c)(3) (determined without regard to subparagraph (B) thereof), and (II) whose earned income (as defined in section 911(d)(2)) for such taxable year does not exceed one-half of the amount of the individual's support (within the meaning of section 152(c)(1)(D) after the application of section 152(f)(5) (without regard to subparagraph (A) thereof)) for such taxable year, (B) either parent of such child is alive at the close of the taxable year, and (C) such child does not file a joint return for the taxable year. (3) Allocable parental tax For purposes of this subsection - (A) In general The term "allocable parental tax" means the excess of - (i) the tax which would be imposed by this section on the parent's taxable income if such income included the net unearned income of all children of the parent to whom this subsection applies, over (ii) the tax imposed by this section on the parent without regard to this subsection. For purposes of clause (i), net unearned income of all children of the parent shall not be taken into account in computing any exclusion, deduction, or credit of the parent. (B) Child's share A child's share of any allocable parental tax of a parent shall be equal to an amount which bears the same ratio to the total allocable parental tax as the child's net unearned income bears to the aggregate net unearned income of all children of such parent to whom this subsection applies. (C) Special rule where parent has different taxable year Except as provided in regulations, if the parent does not have the same taxable year as the child, the allocable parental tax shall be determined on the basis of the taxable year of the parent ending in the child's taxable year. (4) Net unearned income For purposes of this subsection - (A) In general The term "net unearned income" means the excess of - (i) the portion of the adjusted gross income for the taxable year which is not attributable to earned income (as defined in section 911(d)(2)), over (ii) the sum of - (I) the amount in effect for the taxable year under section 63(c)(5)(A) (relating to limitation on standard deduction in the case of certain dependents), plus (II) the greater of the amount described in subclause (I) or, if the child itemizes his deductions for the taxable year, the amount of the itemized deductions allowed by this chapter for the taxable year which are directly connected with the production of the portion of adjusted gross income referred to in clause (i). (B) Limitation based on taxable income The amount of the net unearned income for any taxable year shall not exceed the individual's taxable income for such taxable year. (C) Treatment of distributions from qualified disability trusts For purposes of this subsection, in the case of any child who is a beneficiary of a qualified disability trust (as defined in section 642(b)(2)(C)(ii)), any amount included in the income of such child under sections 652 and 662 during a taxable year shall be considered earned income of such child for such taxable year. (5) Special rules for determining parent to whom subsection applies For purposes of this subsection, the parent whose taxable income shall be taken into account shall be - (A) in the case of parents who are not married (within the meaning of section 7703), the custodial parent (within the meaning of section 152(e)) of the child, and (B) in the case of married individuals filing separately, the individual with the greater taxable income. (6) Providing of parent's TIN The parent of any child to whom this subsection applies for any taxable year shall provide the TIN of such parent to such child and such child shall include such TIN on the child's return of tax imposed by this section for such taxable year. (7) Election to claim certain unearned income of child on parent's return (A) In general If - (i) any child to whom this subsection applies has gross income for the taxable year only from interest and dividends (including Alaska Permanent Fund dividends), (ii) such gross income is more than the amount described in paragraph (4)(A)(ii)(I) and less than 10 times the amount so described, (iii) no estimated tax payments for such year are made in the name and TIN of such child, and no amount has been deducted and withheld under section 3406, and (iv) the parent of such child (as determined under paragraph (5)) elects the application of subparagraph (B), such child shall be treated (other than for purposes of this paragraph) as having no gross income for such year and shall not be required to file a return under section 6012. (B) Income included on parent's return In the case of a parent making the election under this paragraph - (i) the gross income of each child to whom such election applies (to the extent the gross income of such child exceeds twice the amount described in paragraph (4)(A)(ii)(I)) shall be included in such parent's gross income for the taxable year, (ii) the tax imposed by this section for such year with respect to such parent shall be the amount equal to the sum of - (I) the amount determined under this section after the application of clause (i), plus (II) for each such child, 10 percent of the lesser of the amount described in paragraph (4)(A)(ii)(I) or the excess of the gross income of such child over the amount so described, and (iii) any interest which is an item of tax preference under section 57(a)(5) of the child shall be treated as an item of tax preference of such parent (and not of such child). (C) Regulations The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this paragraph. (h) Maximum capital gains rate (1) In general If a taxpayer has a net capital gain for any taxable year, the tax imposed by this section for such taxable year shall not exceed the sum of - (A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of - (i) taxable income reduced by the net capital gain; or (ii) the lesser of - (I) the amount of taxable income taxed at a rate below 25 percent; or (II) taxable income reduced by the adjusted net capital gain; (B) 5 percent (0 percent in the case of taxable years beginning after 2007) of so much of the adjusted net capital gain (or, if less, taxable income) as does not exceed the excess (if any) of - (i) the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 25 percent, over (ii) the taxable income reduced by the adjusted net capital gain; (C) 15 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the amount on which a tax is determined under subparagraph (B); (D) 25 percent of the excess (if any) of - (i) the unrecaptured section 1250 gain (or, if less, the net capital gain (determined without regard to paragraph (11))), over (ii) the excess (if any) of - (I) the sum of the amount on which tax is determined under subparagraph (A) plus the net capital gain, over (II) taxable income; and (E) 28 percent of the amount of taxable income in excess of the sum of the amounts on which tax is determined under the preceding subparagraphs of this paragraph. (2) Net capital gain taken into account as investment income For purposes of this subsection, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer takes into account as investment income under section 163(d)(4)(B)(iii). (3) Adjusted net capital gain For purposes of this subsection, the term "adjusted net capital gain" means the sum of - (A) net capital gain (determined without regard to paragraph (11)) reduced (but not below zero) by the sum of - (i) unrecaptured section 1250 gain, and (ii) 28-percent rate gain, plus (B) qualified dividend income (as defined in paragraph (11)). (4) 28-percent rate gain For purposes of this subsection, the term "28-percent rate gain" means the excess (if any) of - (A) the sum of - (i) collectibles gain; and (ii) section 1202 gain, over (B) the sum of - (i) collectibles loss; (ii) the net short-term capital loss; and (iii) the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year. (5) Collectibles gain and loss For purposes of this subsection - (A) In general The terms "collectibles gain" and "collectibles loss" mean gain or loss (respectively) from the sale or exchange of a collectible (as defined in section 408(m) without regard to paragraph (3) thereof) which is a capital asset held for more than 1 year but only to the extent such gain is taken into account in computing gross income and such loss is taken into account in computing taxable income. (B) Partnerships, etc. For purposes of subparagraph (A), any gain from the sale of an interest in a partnership, S corporation, or trust which is attributable to unrealized appreciation in the value of collectibles shall be treated as gain from the sale or exchange of a collectible. Rules similar to the rules of section 751 shall apply for purposes of the preceding sentence. (6) Unrecaptured section 1250 gain For purposes of this subsection - (A) In general The term "unrecaptured section 1250 gain" means the excess (if any) of - (i) the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, over (ii) the excess (if any) of - (I) the amount described in paragraph (4)(B); over (II) the amount described in paragraph (4)(A). (B) Limitation with respect to section 1231 property The amount described in subparagraph (A)(i) from sales, exchanges, and conversions described in section 1231(a)(3)(A) for any taxable year shall not exceed the net section 1231 gain (as defined in section 1231(c)(3)) for such year. (7) Section 1202 gain For purposes of this subsection, the term "section 1202 gain" means the excess of - (A) the gain which would be excluded from gross income under section 1202 but for the percentage limitation in section 1202(a), over (B) the gain excluded from gross income under section 1202. (8) Coordination with recapture of net ordinary losses under section 1231 If any amount is treated as ordinary income under section 1231(c), such amount shall be allocated among the separate categories of net section 1231 gain (as defined in section 1231(c)(3)) in such manner as the Secretary may by forms or regulations prescribe. (9) Regulations The Secretary may prescribe such regulations as are appropriate (including regulations requiring reporting) to apply this subsection in the case of sales and exchanges by pass-thru entities and of interests in such entities. (10) Pass-thru entity defined For purposes of this subsection, the term "pass-thru entity" means - (A) a regulated investment company; (B) a real estate investment trust; (C) an S corporation; (D) a partnership; (E) an estate or trust; (F) a common trust fund; and (G) a qualified electing fund (as defined in section 1295). (11) Dividends taxed as net capital gain (A) In general For purposes of this subsection, the term "net capital gain" means net capital gain (determined without regard to this paragraph) increased by qualified dividend income. (B) Qualified dividend income For purposes of this paragraph - (i) In general The term "qualified dividend income" means dividends received during the taxable year from - (I) domestic corporations, and (II) qualified foreign corporations. (ii) Certain dividends excluded Such term shall not include - (I) any dividend from a corporation which for the taxable year of the corporation in which the distribution is made, or the preceding taxable year, is a corporation exempt from tax under section 501 or 521, (II) any amount allowed as a deduction under section 591 (relating to deduction for dividends paid by mutual savings banks, etc.), and (III) any dividend described in section 404(k). (iii) Coordination with section 246(c) Such term shall not include any dividend on any share of stock - (I) with respect to which the holding period requirements of section 246(c) are not met (determined by substituting in section 246(c) "60 days" for "45 days" each place it appears and by substituting "121-day period" for "91-day period"), or (II) to the extent that the taxpayer is under an obligation (whether pursuant to a short sale or otherwise) to make related payments with respect to positions in substantially similar or related property. (C) Qualified foreign corporations (i) In general Except as otherwise provided in this paragraph, the term "qualified foreign corporation" means any foreign corporation if - (I) such corporation is incorporated in a possession of the United States, or (II) such corporation is eligible for benefits of a comprehensive income tax treaty with the United States which the Secretary determines is satisfactory for purposes of this paragraph and which includes an exchange of information program. (ii) Dividends on stock readily tradable on United States securities market A foreign corporation not otherwise treated as a qualified foreign corporation under clause (i) shall be so treated with respect to any dividend paid by such corporation if the stock with respect to which such dividend is paid is readily tradable on an established securities market in the United States. (iii) Exclusion of dividends of certain foreign corporations Such term shall not include any foreign corporation which for the taxable year of the corporation in which the dividend was paid, or the preceding taxable year, is a passive foreign investment company (as defined in section 1297). (iv) Coordination with foreign tax credit limitation Rules similar to the rules of section 904(b)(2)(B) shall apply with respect to the dividend rate differential under this paragraph. (D) Special rules (i) Amounts taken into account as investment income Qualified dividend income shall not include any amount which the taxpayer takes into account as investment income under section 163(d)(4)(B). (ii) Extraordinary dividends If a taxpayer to whom this section applies receives, with respect to any share of stock, qualified dividend income from 1 or more dividends which are extraordinary dividends (within the meaning of section 1059(c)), any loss on the sale or exchange of such share shall, to the extent of such dividends, be treated as long-term capital loss. (iii) Treatment of dividends from regulated investment companies and real estate investment trusts A dividend received from a regulated investment company or a real estate investment trust shall be subject to the limitations prescribed in sections 854 and 857. (i) Rate reductions after 2000 (1) 10-percent rate bracket (A) In general In the case of taxable years beginning after December 31, 2000 - (i) the rate of tax under subsections (a), (b), (c), and (d) on taxable income not over the initial bracket amount shall be 10 percent, and (ii) the 15 percent rate of tax shall apply only to taxable income over the initial bracket amount but not over the maximum dollar amount for the 15-percent rate bracket. (B) Initial bracket amount For purposes of this paragraph, the initial bracket amount is - (i) $14,000 in the case of subsection (a), (ii) $10,000 in the case of subsection (b), and (iii) 1/2 the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsections (c) and (d). (C) Inflation adjustment In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2003 - (i) the cost-of-living adjustment shall be determined under subsection (f)(3) by substituting "2002" for "1992" in subparagraph (B) thereof, and (ii) the adjustments under clause (i) shall not apply to the amount referred to in subparagraph (B)(iii). If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50. (2) Reductions in rates after June 30, 2001 In the case of taxable years beginning in a calendar year after 2000, the corresponding percentage specified for such calendar year in the following table shall be substituted for the otherwise applicable tax rate in the tables under subsections (a), (b), (c), (d), and (e). The corresponding percentages shall be substituted for the following percentages: 28% 31% 36% 39.6% -------------------------------------------------------------------- 2001 27.5% 30.5% 35.5% 39.1% 2002 27.0% 30.0% 35.0% 38.6% 2003 and thereafter 25.0% 28.0% 33.0% 35.0% -------------------------------------------------------------------- (3) Adjustment of tables The Secretary shall adjust the tables prescribed under subsection (f) to carry out this subsection. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 5; Pub. L. 88-272, title I, Sec. 111, Feb. 26, 1964, 78 Stat. 19; Pub. L. 89-809, title I, Sec. 103(a)(2), Nov. 13, 1966, 80 Stat. 1550; Pub. L. 91-172, title VIII, Sec. 803(a), Dec. 30, 1969, 83 Stat. 678; Pub. L. 95-30, title I, Sec. 101(a), May 23, 1977, 91 Stat. 127; Pub. L. 95-600, title I, Sec. 101(a), Nov. 6, 1978, 92 Stat. 2767; Pub. L. 97-34, title I, Secs. 101(a), 104(a), Aug. 13, 1981, 95 Stat. 176, 188; Pub. L. 97-448, title I, Sec. 101(a)(3), Jan. 12, 1983, 96 Stat. 2366; Pub. L. 99-514, title I, Sec. 101(a), title III, Sec. 302(a), title XIV, Sec. 1411(a), Oct. 22, 1986, 100 Stat. 2096, 2218, 2714; Pub. L. 100-647, title I, Secs. 1001(a)(3), 1014(e)(1)-(3), (6), (7), title VI, Sec. 6006(a), Nov. 10, 1988, 102 Stat. 3349, 3561, 3562, 3686; Pub. L. 101-239, title VII, Secs. 7811(j)(1), 7816(b), 7831(a), Dec. 19, 1989, 103 Stat. 2411, 2420, 2425; Pub. L. 101- 508, title XI, Secs. 11101(a)-(c), (d)(1)(A), (2), 11103(c), 11104(b), Nov. 5, 1990, 104 Stat. 1388-403 to 1388-406, 1388-408; Pub. L. 103-66, title XIII, Secs. 13201(a), (b)(3)(A), (B), 13202(a), 13206(d)(2), Aug. 10, 1993, 107 Stat. 457, 459, 461, 467; Pub. L. 104-188, title I, Sec. 1704(m)(1), (2), Aug. 20, 1996, 110 Stat. 1882, 1883; Pub. L. 105-34, title III, Sec. 311(a), Aug. 5, 1997, 111 Stat. 831; Pub. L. 105-206, title V, Sec. 5001(a)(1)-(4), title VI, Secs. 6005(d)(1), 6007(f)(1), July 22, 1998, 112 Stat. 787, 788, 800, 810; Pub. L. 105-277, div. J, title IV, Sec. 4002(i)(1), (3), Oct. 21, 1998, 112 Stat. 2681-907, 2681-908; Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec. 117(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A-604; Pub. L. 107-16, title I, Sec. 101(a), (c)(1), (2), title III, Secs. 301(c)(1), 302(a), (b), June 7, 2001, 115 Stat. 41, 43, 54; Pub. L. 108-27, title I, Secs. 102(a), (b)(1), 104(a), (b), 105(a), title III, Secs. 301(a)(1), (2)(A), (b)(1), 302(a), (e)(1), May 28, 2003, 117 Stat. 754, 755, 758, 760, 763; Pub. L. 108-311, title I, Sec. 101(c), (d), title IV, Secs. 402(a)(1)-(3), 408(a)(1), (2), Oct. 4, 2004, 118 Stat. 1167, 1168, 1184, 1190; Pub. L. 108-357, title IV, Sec. 413(c)(1), Oct. 22, 2004, 118 Stat. 1506; Pub. L. 109-222, title V, Sec. 510(a) - (c), May 17, 2006, 120 Stat. 364; Pub. L. 110-28, title VIII, Sec. 8241(a), (b), May 25, 2007, 121 Stat. 199; Pub. L. 110-185, title I, Sec. 101(f)(2), Feb. 13, 2008, 122 Stat. 617.) -STATAMEND- AMENDMENT OF SECTION For termination of amendment by section 105 of Pub. L. 108-311, see Effective and Termination Dates of 2004 Amendments note below. For termination of amendment by sections 107 and 303 of Pub. L. 108-27, see Effective and Termination Dates of 2003 Amendment note below. For termination of amendment by section 901 of Pub. L. 107-16, see Effective and Termination Dates of 2001 Amendment note below. INFLATION ADJUSTED ITEMS FOR CERTAIN YEARS For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table below. -MISC1- AMENDMENTS 2008 - Subsec. (i)(1)(D). Pub. L. 110-185 struck out heading and text of subpar. (D). Text read as follows: "This paragraph shall not apply to any taxable year to which section 6428 applies." 2007 - Subsec. (g). Pub. L. 110-28, Sec. 8241(b), struck out "minor" before "children" in heading. Subsec. (g)(2)(A). Pub. L. 110-28, Sec. 8241(a), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such child has not attained age 18 before the close of the taxable year,". 2006 - Subsec. (g)(2)(A). Pub. L. 109-222, Sec. 510(a), substituted "age 18" for "age 14". Subsec. (g)(2)(C). Pub. L. 109-222, Sec. 510(c), added subpar. (C). Subsec. (g)(4)(C). Pub. L. 109-222, Sec. 510(b), added subpar. (C). 2004 - Subsec. (f)(8). Pub. L. 108-311, Secs. 101(c), 105, temporarily amended par. (8) generally, substituting provisions relating to elimination of marriage penalty in 15-percent bracket for provisions relating to phaseout of marriage penalty in 15- percent bracket. See Effective and Termination Dates of 2004 Amendments note below. Subsec. (g)(7)(B)(ii)(II). Pub. L. 108-311, Sec. 408(a)(1), substituted "10 percent" for "10 percent." Subsec. (h)(1)(D)(i). Pub. L. 108-311, Sec. 402(a)(1), inserted "(determined without regard to paragraph (11))" after "net capital gain". Subsec. (h)(6)(A)(ii)(I). Pub. L. 108-311, Sec. 408(a)(2)(A), substituted "(4)(B)" for "(5)(B)". Subsec. (h)(6)(A)(ii)(II). Pub. L. 108-311, Sec. 408(a)(2)(B), substituted "(4)(A)" for "(5)(A)". Subsec. (h)(10)(F) to (H). Pub. L. 108-357, Sec. 413(c)(1)(A), inserted "and" at end of subpar. (F), redesignated subpar. (H) as (G), and struck out former subpar. (G) which read as follows: "a foreign investment company which is described in section 1246(b)(1) and for which an election is in effect under section 1247; and". Subsec. (h)(11)(B)(iii)(I). Pub. L. 108-311, Sec. 402(a)(2), substituted "substituting in section 246(c)" for "substituting in section 246(c)(1)", "121-day period" for "120-day period", and "91- day period" for "90-day period". Subsec. (h)(11)(C)(iii). Pub. L. 108-357, Sec. 413(c)(1)(B), struck out "a foreign personal holding company (as defined in section 552), a foreign investment company (as defined in section 1246(b)), or" before "a passive foreign investment". Subsec. (h)(11)(D)(ii). Pub. L. 108-311, Sec. 402(a)(3), substituted "a taxpayer to whom this section applies" for "an individual". Subsec. (i)(1)(B)(i). Pub. L. 108-311, Secs. 101(d)(1), 105, temporarily struck out "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" after "$14,000". See Effective and Termination Dates of 2004 Amendments note below. Subsec. (i)(1)(C). Pub. L. 108-311, Secs. 101(d)(2), 105, temporarily reenacted heading without change and amended text generally, substituting provisions relating to inflation adjustment in calendar years after 2003 for such provisions in calendar years after 2000. See Effective and Termination Dates of 2004 Amendments note below. 2003 - Subsec. (f)(8)(A). Pub. L. 108-27, Secs. 102(b)(1), 107, temporarily substituted "2002" for "2004". See Effective and Termination Dates of 2003 Amendment note below. Subsec. (f)(8)(B). Pub. L. 108-27, Secs. 102(a), 107, temporarily inserted table item relating to years 2003 and 2004. See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(1)(B). Pub. L. 108-27, Secs. 301(a)(1), 303, temporarily substituted "5 percent (0 percent in the case of taxable years beginning after 2007)" for "10 percent". See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(1)(C). Pub. L. 108-27, Secs. 301(a)(2)(A), 303, temporarily substituted "15 percent" for "20 percent". See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(2). Pub. L. 108-27, Secs. 301(b)(1)(A), (B), 303, temporarily redesignated par. (3) as (2) and struck out heading and text of former par. (2). Text read as follows: "(A) Reduction in 10-percent rate. - In the case of any taxable year beginning after December 31, 2000, the rate under paragraph (1)(B) shall be 8 percent with respect to so much of the amount to which the 10-percent rate would otherwise apply as does not exceed qualified 5-year gain, and 10 percent with respect to the remainder of such amount. "(B) Reduction in 20-percent rate. - The rate under paragraph (1)(C) shall be 18 percent with respect to so much of the amount to which the 20-percent rate would otherwise apply as does not exceed the lesser of - "(i) the excess of qualified 5-year gain over the amount of such gain taken into account under subparagraph (A) of this paragraph; or "(ii) the amount of qualified 5-year gain (determined by taking into account only property the holding period for which begins after December 31, 2000), and 20 percent with respect to the remainder of such amount. For purposes of determining under the preceding sentence whether the holding period of property begins after December 31, 2000, the holding period of property acquired pursuant to the exercise of an option (or other right or obligation to acquire property) shall include the period such option (or other right or obligation) was held." See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(3). Pub. L. 108-27, Secs. 302(e)(1), 303, temporarily amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "For purposes of this subsection, the term 'adjusted net capital gain' means net capital gain reduced (but not below zero) by the sum of - "(A) unrecaptured section 1250 gain; and "(B) 28-percent rate gain." See Effective and Termination Dates of 2003 Amendment note below. Pub. L. 108-27, Secs. 301(b)(1)(B), 303, temporarily redesignated par. (4) as (3). Former par. (3) temporarily redesignated (2). See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(4) to (7). Pub. L. 108-27, Secs. 301(b)(1)(B), 303, temporarily redesignated pars. (5) to (8) as (4) to (7), respectively. Former par. (4) temporarily redesignated (3). See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(8). Pub. L. 108-27, Secs. 301(b)(1)(C), 303, temporarily redesignated par. (10) as (8). Former par. (8) temporarily redesignated (7). See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(9). Pub. L. 108-27, Secs. 301(b)(1)(A), (C), 303, temporarily redesignated par. (11) as (9) and struck out heading and text of former par. (9). Text read as follows: "For purposes of this subsection, the term 'qualified 5-year gain' means the aggregate long-term capital gain from property held for more than 5 years. The determination under the preceding sentence shall be made without regard to collectibles gain, gain described in paragraph (7)(A)(i), and section 1202 gain." See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(10). Pub. L. 108-27, Secs. 301(b)(1)(C), 303, temporarily redesignated par. (12) as (10). Former par. (10) temporarily redesignated (8). See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(11). Pub. L. 108-27, Secs. 302(a), 303, temporarily added par. (11). See Effective and Termination Dates of 2003 Amendment note below. Pub. L. 108-27, Secs. 301(b)(1)(C), 303, temporarily redesignated par. (11) as (9). See Effective and Termination Dates of 2003 Amendment note below. Subsec. (h)(12). Pub. L. 108-27, Secs. 301(b)(1)(C), 303, temporarily redesignated par. (12) as (10). See Effective and Termination Dates of 2003 Amendment note below. Subsec. (i)(1)(B)(i). Pub. L. 108-27, Secs. 104(a), 107, temporarily substituted "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" for "($12,000 in the case of taxable years beginning before January 1, 2008)". See Effective and Termination Dates of 2003 Amendment note below. Subsec. (i)(1)(C). Pub. L. 108-27, Secs. 104(b), 107, temporarily amended heading and text of subpar. (C) generally. Text read as follows: "In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2000 - "(i) the Secretary shall make no adjustment to the initial bracket amount for any taxable year beginning before January 1, 2009, "(ii) the cost-of-living adjustment used in making adjustments to the initial bracket amount for any taxable year beginning after December 31, 2008, shall be determined under subsection (f)(3) by substituting '2007' for '1992' in subparagraph (B) thereof, and "(iii) such adjustment shall not apply to the amount referred to in subparagraph (B)(iii). If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50." See Effective and Termination Dates of 2003 Amendment note below. Subsec. (i)(2). Pub. L. 108-27, Secs. 105(a), 107, temporarily amended table generally. Prior to amendment, table read as follows: The corresponding percentages shall be substituted for the following percentages: 28% 31% 36% 39.6% -------------------------------------------------------------------- 2001 27.5% 30.5% 35.5% 39.1% 2002 and 2003 27.0% 30.0% 35.0% 38.6% 2004 and 2005 26.0% 29.0% 34.0% 37.6% 2006 and thereafter 25.0% 28.0% 33.0% 35.0%" -------------------------------------------------------------------- See Effective and Termination Dates of 2003 Amendment note below. 2001 - Subsec. (f). Pub. L. 107-16, Secs. 302(b)(2), 901, temporarily substituted "Phaseout of marriage penalty in 15-percent bracket; adjustments" for "Adjustments" in heading. See Effective and Termination Dates of 2001 Amendment note below. Subsec. (f)(2)(A). Pub. L. 107-16, Secs. 302(b)(1), 901, temporarily inserted "except as provided in paragraph (8)," before "by increasing". See Effective and Termination Dates of 2001 Amendment note below. Subsec. (f)(6)(B). Pub. L. 107-16, Secs. 301(c)(1), 901, temporarily substituted "(other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied" for "(other than with respect to subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(4)(A)) shall be applied". See Effective and Termination Dates of 2001 Amendment note below. Subsec. (f)(8). Pub. L. 107-16, Secs. 302(a), 901, temporarily added par. (8). See Effective and Termination Dates of 2001 Amendment note below. Subsec. (g)(7)(B)(ii)(II). Pub. L. 107-16, Secs. 101(c)(1), 901, temporarily substituted "10 percent." for "15 percent". See Effective and Termination Dates of 2001 Amendment note below. Subsec. (h)(1)(A)(ii)(I), (B)(i). Pub. L. 107-16, Secs. 101(c)(2)(A), 901, temporarily substituted "25 percent" for "28 percent". See Effective and Termination Dates of 2001 Amendment note below. Subsec. (h)(13). Pub. L. 107-16, Secs. 101(c)(2)(B), 901, temporarily struck out par. (13), which set out special rules for determination of 28-percent rate gain, unrecaptured section 1250 gain, pass-thru entities, and charitable remainder trusts. See Effective and Termination Dates of 2001 Amendment note below. Subsec. (i). Pub. L. 107-16, Secs. 101(a), 901, temporarily added subsec. (i). See Effective and Termination Dates of 2001 Amendment note below. 2000 - Subsec.(h)(8). Pub. L. 106-554 substituted "means the excess of - " and subpars. (A) and (B) for "means an amount equal to the gain excluded from gross income under section 1202(a)." 1998 - Subsec. (g)(3)(C), (D). Pub. L. 105-206, Sec. 6007(f)(1), redesignated subpar. (D) as (C) and struck out heading and text of former subpar. (C). Text read as follows: "If tax is imposed under section 644(a)(1) with respect to the sale or exchange of any property of which the parent was the transferor, for purposes of applying subparagraph (A) to the taxable year of the parent in which such sale or exchange occurs - "(i) taxable income of the parent shall be increased by the amount treated as included in gross income under section 644(a)(2)(A)(i), and "(ii) the amount described in subparagraph (A)(ii) shall be increased by the amount of the excess referred to in section 644(a)(2)(A)." Subsec. (h). Pub. L. 105-206, Sec. 6005(d)(1), reenacted subsec. heading without change and amended text of subsec. (h) generally, substituting present provisions comprising pars. (1) to (13) for former similar provisions comprising pars. (1) to (11). Subsec. (h)(5). Pub. L. 105-206, Sec. 5001(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: "(5) 28-percent rate gain. - For purposes of this subsection - "(A) In general. - The term '28-percent rate gain' means the excess (if any) of - "(i) the sum of - "(I) the aggregate long-term capital gain from property held for more than 1 year but not more than 18 months; "(II) collectibles gain; and "(III) section 1202 gain, over "(ii) the sum of - "(I) the aggregate long-term capital loss (not described in subclause (IV)) from property referred to in clause (i)(I); "(II) collectibles loss; "(III) the net short-term capital loss; and "(IV) the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year. "(B) Special rules. - "(i) Short sale gains and holding periods. - Rules similar to the rules of section 1233(b) shall apply where the substantially identical property has been held more than 1 year but not more than 18 months; except that, for purposes of such rules - "(I) section 1233(b)(1) shall be applied by substituting '18 months' for '1 year' each place it appears; and "(II) the holding period of such property shall be treated as being 1 year on the day before the earlier of the date of the closing of the short sale or the date such property is disposed of. "(ii) Long-term losses. - Section 1233(d) shall be applied separately by substituting '18 months' for '1 year' each place it appears. "(iii) Options. - A rule similar to the rule of section 1092(f) shall apply where the stock was held for more than 18 months. "(iv) Section 1256 contracts. - Amounts treated as long-term capital gain or loss under section 1256(a)(3) shall be treated as attributable to property held for more than 18 months." Subsec. (h)(6)(A). Pub. L. 105-206, Sec. 5001(a)(2), substituted "1 year" for "18 months". Subsec. (h)(7)(A)(i), (ii). Pub. L. 105-206, Sec. 5001(a)(3), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows: "(i) the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if - "(I) section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, and "(II) only gain from property held for more than 18 months were taken into account, over "(ii) the excess (if any) of - "(I) the amount described in paragraph (5)(A)(ii), over "(II) the amount described in paragraph (5)(A)(i)." Subsec. (h)(13). Pub. L. 105-206, Sec. 5001(a)(4), struck out "for periods during 1997" after "Special rules" in par. heading and amended headings and text of subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows: "(A) Determination of 28-percent rate gain. - In applying paragraph (5) - "(i) the amount determined under subclause (I) of paragraph (5)(A)(i) shall include long-term capital gain (not otherwise described in paragraph (5)(A)(i)) which is properly taken into account for the portion of the taxable year before May 7, 1997; "(ii) the amounts determined under subclause (I) of paragraph (5)(A)(ii) shall include long-term capital loss (not otherwise described in paragraph (5)(A)(ii)) which is properly taken into account for the portion of the taxable year before May 7, 1997; and "(iii) clauses (i)(I) and (ii)(I) of paragraph (5)(A) shall be applied by not taking into account any gain and loss on property held for more than 1 year but not more than 18 months which is properly taken into account for the portion of the taxable year after May 6, 1997, and before July 29, 1997. "(B) Other special rules. - "(i) Determination of unrecaptured section 1250 gain not to include pre-may 7, 1997 gain. - The amount determined under paragraph (7)(A)(i) shall not include gain properly taken into account for the portion of the taxable year before May 7, 1997. "(ii) Other transitional rules for 18-month holding period. - Paragraphs (6)(A) and (7)(A)(i)(II) shall be applied by substituting '1 year' for '18 months' with respect to gain properly taken into account for the portion of the taxable year after May 6, 1997, and before July 29, 1997." Subsec. (h)(13)(B). Pub. L. 105-277, Sec. 4002(i)(1), substituted "paragraph (7)(A)(i)" for "paragraph (7)(A)" in introductory provisions. Subsec. (h)(13)(D). Pub. L. 105-277, Sec. 4002(i)(3), added subpar. (D). 1997 - Subsec. (h). Pub. L. 105-34 amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: "If a taxpayer has a net capital gain for any taxable year, then the tax imposed by this section shall not exceed the sum of - "(1) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of - "(A) taxable income reduced by the amount of the net capital gain, or "(B) the amount of taxable income taxed at a rate below 28 percent, plus "(2) a tax of 28 percent of the amount of taxable income in excess of the amount determined under paragraph (1). For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii)." 1996 - Subsec. (g)(7)(A)(ii). Pub. L. 104-188, Sec. 1704(m)(1), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "such gross income is more than $500 and less than $5,000,". Subsec. (g)(7)(B)(i). Pub. L. 104-188, Sec. 1704(m)(2)(A), substituted "twice the amount described in paragraph (4)(A)(ii)(I)" for "$1,000". Subsec. (g)(7)(B)(ii)(II). Pub. L. 104-188, Sec. 1704(m)(2)(B), amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: "for each such child, the lesser of $75 or 15 percent of the excess of the gross income of such child over $500, and". 1993 - Subsecs. (a) to (e). Pub. L. 103-66, Secs. 13201(a), 13202(a), amended subsecs. (a) to (e) generally, substituting five- tiered tax tables for all categories applicable to tax years after December 31, 1992, for prior three-tiered tax tables. Subsec. (f)(1). Pub. L. 103-66, Sec. 13201(b)(3)(A)(i), substituted "1993" for "1990". Subsec. (f)(3)(B). Pub. L. 103-66, Sec. 13201(b)(3)(A)(ii), substituted "1992" for "1989". Subsec. (f)(7). Pub. L. 103-66, Sec. 13201(b)(3)(B), added par. (7). Subsec. (h). Pub. L. 103-66, Sec. 13206(d)(2), inserted as concluding provision at end "For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii)." 1990 - Subsecs. (a) to (e). Pub. L. 101-508, Sec. 11101(a), amended subsecs. (a) to (e) generally, substituting three-tiered tax tables for all categories applicable to tax years after Dec. 31, 1990, for prior two-tiered tax tables. Subsec. (f)(1). Pub. L. 101-508, Sec. 11101(d)(1)(A)(i), substituted "1990" for "1988". Subsec. (f)(3)(B). Pub. L. 101-508, Sec. 11101(d)(1)(A)(ii), substituted "1989" for "1987". Subsec. (f)(6)(A). Pub. L. 101-508, Sec. 11104(b)(1), substituted "section 151(d)(4)" for "section 151(d)(3)". Pub. L. 101-508, Sec. 11103(c), inserted reference to section 68(b)(2). Pub. L. 101-508, Sec. 11101(b)(2), struck out "subsection (g)(4)," after "paragraph (2)(A),". Subsec. (f)(6)(B). Pub. L. 101-508, Sec. 11104(b)(2), substituted "section 151(d)(4)(A)" for "section 151(d)(3)". Subsec. (g). Pub. L. 101-508, Sec. 11101(d)(2), redesignated subsec. (i) as (g). Pub. L. 101-508, Sec. 11101(b)(1), struck out subsec. (g) which provided for phaseout of 15-percent rate and personal exemptions. Subsec. (h). Pub. L. 101-508, Sec. 11101(d)(2), redesignated subsec. (j) as (h) and struck out former subsec. (h) which provided tax schedules for taxable years beginning in 1987. Subsec. (i). Pub. L. 101-508, Sec. 11101(d)(2), redesignated subsec. (i) as (g). Subsec. (j). Pub. L. 101-508, Sec. 11101(d)(2), redesignated subsec. (j) as (h). Pub. L. 101-508, Sec. 11101(c), amended subsec. (j) generally. Prior to amendment, subsec. (j) read as follows: "(1) In general. - If a taxpayer has a net capital gain for any taxable year to which this subsection applies, then the tax imposed by this section shall not exceed the sum of - "(A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of - "(i) the taxable income reduced by the amount of net capital gain, or "(ii) the amount of taxable income taxed at a rate below 28 percent, plus "(B) a tax of 28 percent of the amount of taxable income in excess of the amount determined under subparagraph (A), plus "(C) the amount of increase determined under subsection (g). "(2) Years to which subsection applies. - This subsection shall apply to - "(A) any taxable year beginning in 1987, and "(B) any taxable year beginning after 1987 if the highest rate of tax set forth in subsection (a), (b), (c), (d), or (e) (whichever applies) for such taxable year exceeds 28 percent." 1989 - Subsec. (f)(6)(B). Pub. L. 101-239, Sec. 7831(a), substituted "subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(3)" for "section 63(c)(4)". Subsec. (i)(3)(C), (D). Pub. L. 101-239, Sec. 7811(j)(1), redesignated subpar. (C), relating to special rule where parent has different taxable year, as (D). Subsec. (i)(7)(A). Pub. L. 101-239, Sec. 7816(b), inserted "(other than for purposes of this paragraph)" after "shall be treated" in concluding provisions. 1988 - Subsec. (g)(2). Pub. L. 100-647, Sec. 1001(a)(3), inserted provision relating to application of subpar. (B) at end of last sentence. Subsec. (i)(3)(A). Pub. L. 100-647, Sec. 1014(e)(2), substituted "any exclusion, deduction, or credit" for "any deduction or credit". Subsec. (i)(3)(C). Pub. L. 100-647, Sec. 1014(e)(7), added subpar. (C) relating to special rule where parent has different taxable year. Pub. L. 100-647, Sec. 1014(e)(1), added subpar. (C) relating to coordination with section 644. Subsec. (i)(4)(A)(i). Pub. L. 100-647, Sec. 1014(e)(3)(A), substituted "adjusted gross income" for "gross income" and inserted "attributable to" after "which is not". Subsec. (i)(4)(A)(ii)(II). Pub. L. 100-647, Sec. 1014(e)(3)(B)- (D), substituted "his deductions" for "his deduction", "the itemized deductions allowed" for "the deductions allowed", and "adjusted gross income" for "gross income". Subsec. (i)(5)(A). Pub. L. 100-647, Sec. 1014(e)(6), substituted "custodial parent (within the meaning of section 152(e))" for "custodial parent". Subsec. (i)(7). Pub. L. 100-647, Sec. 6006(a), added par. (7). 1986 - Subsecs. (a) to (e). Pub. L. 99-514, Sec. 101(a), in amending subsecs. (a) to (e) generally, substituted a general tax table for tax tables (1), (2), and (3) in each subsec. applicable to taxable years beginning in 1982, 1983, and after 1983, respectively. Subsec. (f). Pub. L. 99-514, Sec. 101(a), in amending subsec. (f) generally, in par. (1) substituted "1988," for "1984" and struck out "paragraph (3) of" before "subsections", in par. (2) struck out "paragraph (3) of" before "subsection" in introductory provisions, substituted subpars. (A) to (C) for former subpars. (A) to (C) which read as follows: "(A) by increasing - "(i) the maximum dollar amount on which no tax is imposed under such table, and "(ii) the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table, by the cost-of-living adjustment for such calendar year, "(B) by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A)(ii), and "(C) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets.", and struck out concluding provisions which read as follows: "If any increase determined under subparagraph (A) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10 (or if such increase is a multiple of $5, such increase shall be increased to the next highest multiple of $10).", in par. (3)(B) substituted "1987" for "1983", in par. (4) substituted "August 31" for "September 30", in par. (5) inserted requirement that the Consumer Price Index most consistent with such Index for calendar year 1986 be used, and added par. (6). Subsecs. (g), (h). Pub. L. 99-514, Sec. 101(a), in amending section generally, added subsecs. (g) and (h). Subsec. (i). Pub. L. 99-514, Sec. 1411(a), added subsec. (i). Subsec. (j). Pub. L. 99-514, Sec. 302(a), added subsec. (j). 1982 - Subsecs. (d), (e). Pub. L. 97-448, Sec. 101(a)(3), set out as a note below, provided for amendment of the tables applying to married individuals filing separately or to estates and trusts so as to correct any figure differing by not more than 50 cents from the correct amount under the formula used in constructing such table. Corrections to the tables in subsecs. (d) and (e) appeared in Announcement 83-50 contained in Internal Revenue Bulletin No. 1983-12 of Mar. 21, 1983. 1981 - Subsecs. (a) to (e). Pub. L. 97-34, Sec. 101(a), generally revised tax tables downward providing for cumulative across-the- board reductions of 23 percent on a three phase schedule under which different new rates were set for taxable years beginning in 1982, for taxable years beginning in 1983, and for taxable years beginning after 1983. Subsec. (f). Pub. L. 97-34, Sec. 104(a), added subsec. (f). 1978 - Subsec. (a). Pub. L. 95-600 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,400 or less was substituted for a bottom bracket imposing no tax on taxable income of $3,200 or less. Subsec. (b). Pub. L. 95-600 generally made a downward revision of tax table for heads of household resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less. Subsec. (c). Pub. L. 95-600 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less. Subsec. (d). Pub. L. 95-600 generally made a downward revision of tax tables for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,700 or less was substituted for a bottom bracket imposing no tax on taxable income of $1,600 or less. Subsec. (e). Pub. L. 95-600 generally made a downward revision of tax tables for estates and trusts resulting in a table under which, among other changes, a bottom bracket under which a tax of 14% is imposed on taxable income of $1,050 for a bottom bracket under which a tax of 14% was imposed on taxable income of $500 or less. 1977 - Subsec. (a). Pub. L. 95-30 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less. Subsec. (b). Pub. L. 95-30 generally made a downward revision of tax table for heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less. Subsec. (c). Pub. L. 95-30 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less. Subsec. (d). Pub. L. 95-30 generally made a downward revision of tax table for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,600 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less. Provisions making table applicable to estates and trusts were struck out. See subsec. (e). Subsec. (e). Pub. L. 95-30 added subsec. (e) consisting of table formerly contained in subsec. (d) but without any downward revision and limited so as to apply only to estates and trusts. 1969 - Subsec. (a). Pub. L. 91-172 substituted a table of rates of tax for married individuals filing joint returns and surviving spouses for the tables of rates of tax on individuals. For rates of taxes on unmarried individuals and married persons filing separate returns, see subsecs. (c) and (d) of this section. Subsec. (b). Pub. L. 91-172 generally revised rates of tax of heads of household downwards and struck out provisions defining head of household, determination of status, and limitations. For definition of head of household, determination of status, and limitations, see section 2(b) of this title. Subsec. (c). Pub. L. 91-172 substituted rates of tax on unmarried individuals (other than surviving spouses and heads of household) for special rules explaining the rates of tax imposed under former subsecs. (a) and (b)(1) and prescribing a maximum limit of 87 percent of the taxable year. Subsec. (d). Pub. L. 91-172 substituted a table of rates of tax for married individuals filing separate returns for provision prescribing the applicability of the rates to non-resident aliens. For applicability of rates of tax to non-resident aliens, see section 2(d) of this title. Subsec. (e). Pub. L. 91-172 struck out cross reference to section 63. See section 2(e) of this title. 1966 - Subsecs. (d), (e). Pub. L. 89-809 added subsec. (d) and redesignated former subsec. (d) as (e). 1964 - Pub. L. 88-272 amended section generally by splitting the former first bracket which started at $2,000 into four new brackets, the 14 percent bracket representing a 30 percent reduction, the 15 percent bracket a 25 percent cut, and the 16 percent bracket a 20 percent cut, and reducing all other brackets by cuts averaging about 20 percent and effectuated these cuts in two steps, one in 1964, and one in 1965. EFFECTIVE DATE OF 2007 AMENDMENT Pub. L. 110-28, title VIII, Sec. 8241(c), May 25, 2007, 121 Stat. 199, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [May 25, 2007]." EFFECTIVE DATE OF 2006 AMENDMENT Pub. L. 109-222, title V, Sec. 510(d), May 17, 2006, 120 Stat. 364, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005." EFFECTIVE AND TERMINATION DATES OF 2004 AMENDMENTS Pub. L. 108-357, title IV, Sec. 413(d), Oct. 22, 2004, 118 Stat. 1510, provided that: "(1) In general. - Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 170, 171, 245, 312, 443, 465, 508, 542, 543, 562, 563, 751, 864, 898, 904, 951, 954, 989, 1014, 1016, 1212, 1223, 1248, 1260, 1291, 1294, 4947, 4948, 6103, 6501, and 6679 of this title and repealing sections 551 to 558, 1246, 1247, and 6035 of this title] shall apply to taxable years of foreign corporations beginning after December 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end. "(2) Subsection (c)(27). - The amendments made by subsection (c)(27) [amending section 6103 of this title] shall apply to disclosures of return or return information with respect to taxable years beginning after December 31, 2004." Pub. L. 108-311, title I, Sec. 101(e), Oct. 4, 2004, 118 Stat. 1168, provided that: "The amendments made by this section [amending this section and sections 24 and 63 of this title] shall apply to taxable years beginning after December 31, 2003." Pub. L. 108-311, title I, Sec. 105, Oct. 4, 2004, 118 Stat. 1169, provided that: "Each amendment made by this title [amending this section and sections 24, 32, 55, and 63 of this title] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107-16, Sec. 901, set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates." Pub. L. 108-311, title IV, Sec. 402(b), Oct. 4, 2004, 118 Stat. 1186, provided that: "The amendments made by subsection (a) [amending this section and sections 691, 854, and 857 of this title and provisions set out as a note under this section] shall take effect as if included in section 302 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 [Pub. L. 108-27]." EFFECTIVE AND TERMINATION DATES OF 2003 AMENDMENT Pub. L. 108-27, title I, Sec. 102(c), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section and provisions set out as a note under this section] shall apply to taxable years beginning after December 31, 2002." Pub. L. 108-27, title I, Sec. 104(c), May 28, 2003, 117 Stat. 755, provided that: "(1) In general. - The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002. "(2) Tables for 2003. - The Secretary of the Treasury shall modify each table which has been prescribed under section 1(f) of the Internal Revenue Code of 1986 for taxable years beginning in 2003 and which relates to the amendment made by subsection (a) to reflect such amendment." Pub. L. 108-27, title I, Sec. 105(b), May 28, 2003, 117 Stat. 755, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002." Pub. L. 108-27, title I, Sec. 107, May 28, 2003, 117 Stat. 755, provided that: "Each amendment made by this title [enacting section 6429 of this title, amending this section and sections 24, 55, and 63 of this title, and amending provisions set out as notes under this section] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107-16, Sec. 901, set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates." Pub. L. 108-27, title III, Sec. 301(d), May 28, 2003, 117 Stat. 760, provided that: "(1) In general. - Except as otherwise provided by this subsection, the amendments made by this section [amending this section, sections 55, 57, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years ending on or after May 6, 2003. "(2) Withholding. - The amendment made by subsection (a)(2)(C) [amending section 1445 of this title] shall apply to amounts paid after the date of the enactment of this Act [May 28, 2003]. "(3) Small business stock. - The amendments made by subsection (b)(3) [amending section 57 of this title] shall apply to dispositions on or after May 6, 2003." Pub. L. 108-27, title III, Sec. 302(f), May 28, 2003, 117 Stat. 764, as amended by Pub. L. 108-311, title IV, Sec. 402(a)(6), Oct. 4, 2004, 118 Stat. 1185, provided that: "(1) In general. - Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 163, 301, 306, 338, 467, 531, 541, 584, 702, 854, 857, 1255, and 1257 of this title and repealing section 341 of this title] shall apply to taxable years beginning after December 31, 2002. "(2) Pass-thru entities. - In the case of a pass-thru entity described in subparagraph (A), (B), (C), (D), (E), or (F) of section 1(h)(10) of the Internal Revenue Code of 1986, as amended by this Act, the amendments made by this section shall apply to taxable years ending after December 31, 2002; except that dividends received by such an entity on or before such date shall not be treated as qualified dividend income (as defined in section 1(h)(11)(B) of such Code, as added by this Act)." Pub. L. 108-27, title III, Sec. 303, May 28, 2003, 117 Stat. 764, as amended by Pub. L. 109-222, title I, Sec. 102, May 17, 2006, 120 Stat. 346, provided that: "All provisions of, and amendments made by, this title [amending this section, sections 55, 57, 163, 301, 306, 338, 467, 531, 541, 584, 702, 854, 857, 1255, 1257, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping, repealing section 341 of this title, and enacting provisions set out as notes under this section] shall not apply to taxable years beginning after December 31, 2010, and the Internal Revenue Code of 1986 shall be applied and administered to such years as if such provisions and amendments had never been enacted." EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT Pub. L. 109-280, title VIII, Sec. 811, Aug. 17, 2006, 120 Stat. 996, provided that: "Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107-16, Sec. 901, set out below] shall not apply to the provisions of, and amendments made by, subtitles A through F of title VI of such Act [subtitles A to F [Secs. 601-666] of title VI of Pub. L. 107-16, enacting sections 25B, 45E, 402A, and 4980F of this title, amending sections 24, 25, 25B, 26, 38, 39, 72, 132, 196, 219, 401, 402, 403, 404, 408, 408A, 409, 411, 412, 414 to 416, 457, 501, 505, 664, 861, 904, 1400C, 3401, 3405, 4972, 4973, 4975, 4979A, 6047, and 6051 of this title and sections 1003, 1053, 1054, 1082, 1104, and 1108 of Title 29, Labor, enacting provisions set out as notes under sections 24, 38, 72, 132, 219, 401, 402, 403, 404, 408, 409, 411, 412, 414 to 416, 457, 861, 4972, 4975, 4980F, and 7801 of this title and section 1107 of Title 29, and amending provisions set out as notes under section 414 of this title and section 1107 of Title 29] (relating to pension and individual retirement arrangement provisions)." Pub. L. 109-280, title XIII, Sec. 1304(a), Aug. 17, 2006, 120 Stat. 1109, provided that: "Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107-16, set out below] (relating to sunset provisions) shall not apply to section 402 of such Act [amending sections 72, 135, 221, 529, 530, 4973, and 6693 of this title and enacting provisions set out as a note under section 72 of this title] (relating to modifications to qualified tuition programs)." Pub. L. 107-16, title I, Sec. 101(d), June 7, 2001, 115 Stat. 44, provided that: "(1) In general. - Except as provided in paragraph (2), the amendments made by this section [enacting section 6428 of this title and amending this section and sections 15, 531, 541, 3402, and 3406 of this title] shall apply to taxable years beginning after December 31, 2000. "(2) Amendments to withholding provisions. - The amendments made by paragraphs (6), (7), (8), (9), (10), and (11) of subsection (c) [amending sections 3402 and 3406 of this title] shall apply to amounts paid after the 60th day after the date of the enactment of this Act [June 7, 2001]. References to income brackets and rates of tax in such paragraphs shall be applied without regard to [former] section 1(i)(1)(D) of the Internal Revenue Code of 1986." Pub. L. 107-16, title III, Sec. 301(d), June 7, 2001, 115 Stat. 54, as amended by Pub. L. 108-27, title I, Sec. 103(b), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section and section 63 of this title] shall apply to taxable years beginning after December 31, 2002." Pub. L. 107-16, title III, Sec. 302(c), June 7, 2001, 115 Stat. 54, as amended by Pub. L. 108-27, title I, Sec. 102(b)(2), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002." Pub. L. 107-16, title IX, Sec. 901, June 7, 2001, 115 Stat. 150, as amended by Pub. L. 107-358, Sec. 2, Dec. 17, 2002, 116 Stat. 3015, provided that: "(a) In General. - All provisions of, and amendments made by, this Act [see Tables for classification] shall not apply - "(1) to taxable, plan, or limitation years beginning after December 31, 2010, or "(2) in the case of title V [see Tables for classification], to estates of decedents dying, gifts made, or generation skipping transfers, after December 31, 2010. "(b) Application of Certain Laws. - The Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1001 et seq.] shall be applied and administered to years, estates, gifts, and transfers described in subsection (a) as if the provisions and amendments described in subsection (a) had never been enacted." "(c) Exception. - Subsection (a) shall not apply to section 803 [set out as a note preceding section 101 of this title] (relating to no federal income tax on restitution received by victims of the Nazi regime or their heirs or estates)." EFFECTIVE DATE OF 2000 AMENDMENT Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec. 117(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A-605, provided that: "The amendments made by this section [amending this section and section 1202 of this title] shall apply to stock acquired after the date of the enactment of this Act [Dec. 21, 2000]." EFFECTIVE DATE OF 1998 AMENDMENTS Pub. L. 105-277, div. J, title IV, Sec. 4002(k), Oct. 21, 1998, 112 Stat. 2681-908, provided that: "The amendments made by this section [amending this section and sections 408A, 6015, 6103, 6159, 7421, 7443A, and 7491 of this title and amending provisions set out as a note under section 6601 of this title] shall take effect as if included in the provisions of the 1998 Act [Pub. L. 105-206] to which they relate." Pub. L. 105-206, title V, Sec. 5001(b), July 22, 1998, 112 Stat. 788, provided that: "(1) In general. - Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 1223 and 1235 of this title] shall apply to taxable years ending after December 31, 1997. "(2) Subsection (a)(5). - The amendments made by subsection (a)(5) [amending sections 1223 and 1235 of this title] shall take effect on January 1, 1998." Pub. L. 105-206, title VI, Sec. 6024, July 22, 1998, 112 Stat. 826, provided that: "Except as otherwise provided in this title [see Tables for classification], the amendments made by this title shall take effect as if included in the provisions of the Taxpayer Relief Act of 1997 [Pub. L. 105-34] to which they relate." EFFECTIVE DATE OF 1997 AMENDMENT Section 311(d) of Pub. L. 105-34 provided that: "(1) In general. - Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 55, 57, 904, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years ending after May 6, 1997. "(2) Withholding. - The amendment made by subsection (c)(1) [amending section 1445 of this title] shall apply only to amounts paid after the date of the enactment of this Act [Aug. 5, 1997]." EFFECTIVE DATE OF 1996 AMENDMENT Section 1704(m)(4) of Pub. L. 104-188 provided that: "The amendments made by this subsection [amending this section and section 59 of this title] shall apply to taxable years beginning after December 31, 1995." EFFECTIVE DATE OF 1993 AMENDMENT Section 13201(c) of Pub. L. 103-66 provided that: "The amendments made by this section [amending this section and sections 41, 63, 68, 132, 151, 453A, 513, 531, and 541 of this title] shall apply to taxable years beginning after December 31, 1992." Section 13202(c) of Pub. L. 103-66 provided that: "The amendments made by this section [amending this section and sections 531 and 541 of this title] shall apply to taxable years beginning after December 31, 1992." Section 13206(d)(3) of Pub. L. 103-66 provided that: "The amendments made by this subsection [amending this section and section 163 of this title] shall apply to taxable years beginning after December 31, 1992." EFFECTIVE DATE OF 1990 AMENDMENT Section 11101(e) of Pub. L. 101-508 provided that: "The amendments made by this section [amending this section, sections 32, 41, 59, 63, 135, 151, 513, 691, 904, 6103, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years beginning after December 31, 1990." Section 11103(e) of Pub. L. 101-508 provided that: "The amendments made by this section [enacting section 68 of this title and amending this section and section 56 of this title] shall apply to taxable years beginning after December 31, 1990." Section 11104(c) of Pub. L. 101-508 provided that: "The amendments made by this section [amending this section and section 151 of this title] shall apply to taxable years beginning after December 31, 1990." EFFECTIVE DATE OF 1989 AMENDMENT Section 7817 of Pub. L. 101-239 provided that: "Except as otherwise provided in this part [part I (Secs. 7811-7817) of subtitle H of title VII of Pub. L. 101-239, see Tables for classification], any amendment made by this part shall take effect as if included in the provision of the 1988 Act [Pub. L. 100-647] to which such amendment relates." Section 7831(g) of Pub. L. 101-239 provided that: "Any amendment made by this section [amending this section and sections 42, 406, 407, and 1250 of this title and provisions set out as notes under sections 141 and 263A of this title] shall take effect as if included in the provision of the Tax Reform Act of 1986 [Pub. L. 99- 514] to which such amendment relates." EFFECTIVE DATE OF 1988 AMENDMENT Section 1019 of title I of Pub. L. 100-647 provided that: "(a) General Rule. - Except as otherwise provided in this title, any amendment made by this title [see Tables for classification], shall take effect as if included in the provision of the Reform Act [Pub. L. 99-514] to which such amendment relates. "(b) Waiver of Estimated Tax Penalties. - No addition to tax shall be made under section 6654 or 6655 of the 1986 Code for any period before April 16, 1989 (March 16, 1989 in the case of a taxpayer subject to section 6655 of the 1986 Code) with respect to any underpayment to the extent such underpayment was created or increased by any provision of this title or title II [see Tables for classification]." Section 6006(b) of Pub. L. 100-647 provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1988." EFFECTIVE DATE OF 1986 AMENDMENT Section 151 of title I of Pub. L. 99-514 provided that: "(a) General Rule. - Except as otherwise provided in this section, the amendments made by this title [enacting section 67 of this title, amending this section, sections 3, 5, 15, 21, 32, 62, 63, 74, 85, 86, 102, 108, 117, 129, 151, 152, 164, 170, 172, 183, 213, 265, 274, 280A, 402, 441, 443, 527, 541, 613A, 642, 667, 861, 862, 901, 904, 1398, 1441, 2032A, 3121, 3231, 3306, 3401, 3402, 3507, 4941, 4945, 6012 to 6014, 6212, 6504, 6511, and 7871 of this title, and section 409 of Title 42, The Public Health and Welfare, renumbering section 223 of this title as section 220 of this title, repealing sections 24, 221, 222, and 1301 to 1305 of this title, and enacting provisions set out as a note under section 32 of this title] shall apply to taxable years beginning after December 31, 1986. "(b) Unemployment Compensation. - The amendment made by section 121 [amending section 85 of this title] shall apply to amounts received after December 31, 1986, in taxable years ending after such date. "(c) Prizes and Awards. - The amendments made by section 122 [amending sections 74, 102, 274, 3121, 3231, 3306, 3401, 4941, and 4945 of this title and section 409 of Title 42, The Public Health and Welfare] shall apply to prizes and awards granted after December 31, 1986. "(d) Scholarships. - The amendments made by section 123 [amending sections 74, 117, 1441, and 7871 of this title] shall apply to taxable years beginning after December 31, 1986, but only in the case of scholarships and fellowships granted after August 16, 1986. "(e) Parsonage and Military Housing Allowances. - The amendment made by section 144 [amending section 265 of this title] shall apply to taxable years beginning before, on, or after, December 31, 1986." Section 302(b) of Pub. L. 99-514 provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1986." Section 1411(c) of Pub. L. 99-514 provided that: "The amendments made by this section [amending this section and section 6103 of this title] shall apply to taxable years beginning after December 31, 1986." EFFECTIVE DATE OF 1983 AMENDMENT Section 109 of title I of Pub. L. 97-448 provided that: "Except as otherwise provided in this title, any amendment made by this title [see Tables for classification] shall take effect as if it had been included in the provision of the Economic Recovery Tax Act of 1981 [Pub. L. 97-34, Aug. 13, 1981, 95 Stat. 172] to which such amendment relates." EFFECTIVE DATE OF 1981 AMENDMENT Section 101(f)(1) of Pub. L. 97-34, as amended by Pub. L. 97-448, title I, Sec. 101(a)(1), Jan. 12, 1983, 96 Stat. 2365, provided that: "The amendments made by subsections (a), (c), and (d) [amending this section and sections 3, 21, 55, 541, and 1304 of this title and repealing section 1348 of this title] shall apply to taxable years beginning after December 31, 1981; except that the amendment made by paragraph (3) of subsection (d) [amending section 21 of this title] shall apply to taxable years ending after December 31, 1981." Section 104(e) of Pub. L. 97-34 provided that: "The amendments made by this section [amending this section and sections 63, 151, 6012, and 6013 of this title] shall apply to taxable years beginning after December 31, 1984." EFFECTIVE DATE OF 1978 AMENDMENT Section 101(f)(1) of Pub. L. 95-600 provided that: "The amendments made by subsections (a), (b), (c), and (d) [amending sections 63, 402, 1302, and 6012 of this title] shall apply to taxable years beginning after December 31, 1978." EFFECTIVE DATE OF 1977 AMENDMENT Section 106(a) of Pub. L. 95-30 provided that: "The amendments made by sections 101, 102, and 104 [amending this section and sections 3, 21, 42, 57, 63, 143, 161, 172, 211, 402, 441, 443, 511, 584, 613A, 641, 642, 667, 703, 861, 862, 873, 904, 911, 931, 1034, 1211, 1302, 6012, 6014, 6212, 6504, and 6654 of this title and repealing sections 36, 141, 142, 144, and 145 of this title] shall apply to taxable years beginning after December 31, 1976." EFFECTIVE DATE OF 1969 AMENDMENT Section 803(f) of Pub. L. 91-172, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by subsections (a) [amending this section], (b) [amending section 2 of this title], and (d) (other than paragraphs (1) and (8)) [amending sections 5, 511, 632, 641, 1347, and 6015 of this title] shall apply to taxable years beginning after December 31, 1970, except that section 2(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 2(c) of this title], as amended by subsection (b), shall also apply to taxable years beginning after December 31, 1969. The amendments made by subsections (c) [amending section 3 of this title], (d)(1) [amending section 6014 of this title], and (d)(8) [amending section 1304 of this title] shall apply to taxable years beginning after December 31, 1969". EFFECTIVE DATE OF 1966 AMENDMENT Section 103(n) of Pub. L. 89-809 provided that: "(1) The amendments made by this section (other than the amendments made by subsections (h), (i), and (k)) [enacting section 877 of this title, amending this section and sections 116, 154, 871, 872, 873, 874, 875, 932, 6015, and 7701 of this title, renumbering section 877 as 878, and repealing section 1493 of this title] shall apply with respect to taxable years beginning after December 31, 1966. "(2) The amendments made by subsection (h) [amending section 1441 of this title] shall apply with respect to payments made in taxable years of recipients beginning after December 31, 1966. "(3) The amendments made by subsection (i) [amending section 1461 of this title] shall apply with respect to payments occurring after December 31, 1966. "(4) The amendments made by subsection (k) [amending section 3401 of this title] shall apply with respect to remuneration paid after December 31, 1966." EFFECTIVE DATE OF 1964 AMENDMENT Section 131 of Pub. L. 88-272, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Except for purposes of section 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title [amending this section and sections 2, 11, 37, 141, 144, 242, 821, 871, 963, 6016, 6074, 6154, 6212, 6504, and 6655 of this title] shall apply with respect to taxable years beginning after December 31, 1963." SHORT TITLE OF 2008 AMENDMENT Pub. L. 110-449, Sec. 1, Nov. 21, 2008, 122 Stat. 5014, provided that: "This Act [enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Compensation Extension Act of 2008'." Pub. L. 110-428, Sec. 1, Oct. 15, 2008, 122 Stat. 4839, provided that: "This Act [amending sections 6103 and 7803 of this title and section 376 of Title 28, Judiciary and Judicial Procedure, and enacting provisions set out as notes under sections 6103 and 7207 of this title and section 376 of Title 28] may be cited as the 'Inmate Tax Fraud Prevention Act of 2008'." Pub. L. 110-343, div. B, Sec. 1(a), Oct. 3, 2008, 122 Stat. 3807, provided that: "This division [see Tables for classification] may be cited as the 'Energy Improvement and Extension Act of 2008'." Pub. L. 110-343, div. C, Sec. 1(a), Oct. 3, 2008, 122 Stat. 3861, provided that: "This division [see Tables for classification] may be cited as the 'Tax Extenders and Alternative Minimum Tax Relief Act of 2008'." Pub. L. 110-343, div. C, title VII, Sec. 701, Oct. 3, 2008, 122 Stat. 3912, provided that: "This subtitle [subtitle A (Secs. 701- 704) of title VII of div. C of Pub. L. 110-343, amending section 6033 of this title and enacting provisions set out as a note under section 6033 of this title] may be cited as the 'Heartland Disaster Tax Relief Act of 2008'." Pub. L. 110-330, Sec. 1, Sept. 30, 2008, 122 Stat. 3717, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2008, Part II'." Pub. L. 110-289, div. C, Sec. 3000(a), July 30, 2008, 122 Stat. 2877, provided that: "This division [see Tables for classification] may be cited as the 'Housing Assistance Tax Act of 2008'." Pub. L. 110-253, Sec. 1, June 30, 2008, 122 Stat. 2417, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47115, 47141, and 48103 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 47104 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2008'." Pub. L. 110-245, Sec. 1(a), June 17, 2008, 122 Stat. 1624, provided that: "This Act [enacting chapter 15 and sections 45P and 877A of this title, amending sections 32, 38, 72, 121, 125, 134, 143, 219, 280C, 401, 403, 404, 408A, 414, 457, 530, 877, 3121, 3306, 3401, 6039G, 6103, 6428, 6511, 6651, 7701, and 9812 of this title, section 1185a of Title 29, Labor, and sections 300gg-5, 409, 410, 1382a, and 1382b of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 32, 38, 72, 121, 125, 134, 143, 219, 401, 408A, 414, 3121, 3401, 6103, 6428, 6511, and 6651 of this title and section 1382a of Title 42] may be cited as the 'Heroes Earnings Assistance and Relief Tax Act of 2008'." Pub. L. 110-234, title XV, Sec. 15001(a), May 22, 2008, 122 Stat. 1484, and Pub. L. 110-246, Sec. 4(a), title XV, Sec. 15001(a), June 18, 2008, 122 Stat. 1664, 2246, provided that: "This title [see Tables for classification] may be cited as the 'Heartland, Habitat, Harvest, and Horticulture Act of 2008'." [Pub. L. 110-234 and Pub. L. 110-246 enacted identical provisions. Pub. L. 110-234 was repealed by section 4(a) of Pub. L. 110-246, set out as a note under section 8701 of Title 7, Agriculture.] Pub. L. 110-190, Sec. 1, Feb. 28, 2008, 122 Stat. 643, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 47104 and 48103 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 41731 of Title 49, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2008'." Pub. L. 110-185, Sec. 1(a), Feb. 13, 2008, 122 Stat. 613, provided that: "This Act [amending this section, sections 168, 179, 1400L, 1400N, 6211, 6213, and 6428 of this title, and section 1324 of Title 31, Money and Finance, and enacting provisions set out as notes under sections 168, 179, and 6428 of this title] may be cited as the 'Economic Stimulus Act of 2008'." SHORT TITLE OF 2007 AMENDMENT Pub. L. 110-172, Sec. 1(a), Dec. 29, 2007, 121 Stat. 2473, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2007'." Pub. L. 110-166, Sec. 1, Dec. 26, 2007, 121 Stat. 2461, provided that: "This Act [amending sections 26 and 55 of this title and enacting provisions set out as notes under sections 26 and 55 of this title] may be cited as the 'Tax Increase Prevention Act of 2007'." Pub. L. 110-142, Sec. 1, Dec. 20, 2007, 121 Stat. 1803, provided that: "This Act [enacting sections 139B and 6699 of this title, amending sections 42, 108, 121, 163, 216, 6103, and 6698 of this title, and enacting provisions set out as notes under sections 42, 108, 121, 139B, 163, 216, 6103, 6655, 6698, and 6699 of this title] may be cited as the 'Mortgage Forgiveness Debt Relief Act of 2007'." Pub. L. 110-28, title VIII, Sec. 8201(a), May 25, 2007, 121 Stat. 190, provided that: "This subtitle [subtitle B (Secs. 8201-8248) of title VIII of Pub. L. 110-28, enacting section 6676 of this title, amending this section, sections 38, 45B, 51, 179, 641, 761, 1361, 1362, 1368, 1400N, 1402, 6060, 6103, 6107, 6l09, 6330, 6404, 6503, 6657, 6694 to 6696, 7407, 7427, 7528, and 7701 of this title, and section 411 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under this section and sections 38, 45B, 51, 179, 641, 761, 1361, 1362, 6060, 6330, 6404, 6657, and 6676 of this title, and amending provisions set out as a note under section 6655 of this title] may be cited as the 'Small Business and Work Opportunity Tax Act of 2007'." SHORT TITLE OF 2006 AMENDMENT Pub. L. 109-432, Sec. 1(a), Dec. 20, 2006, 120 Stat. 2922, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Relief and Health Care Act of 2006'." Pub. L. 109-432, div. A, title III, Sec. 301, Dec. 20, 2006, 120 Stat. 2948, provided that: "This title [amending sections 106, 223, 408, and 4980G of this title and enacting provisions set out as notes under sections 106, 223, and 4980G of this title] may be cited as the 'Health Opportunity Patient Empowerment Act of 2006'." Pub. L. 109-227, Sec. 1, May 29, 2006, 120 Stat. 385, provided that: "This Act [amending section 219 of this title and enacting provisions set out as notes under section 219 of this title] may be cited as the 'Heroes Earned Retirement Opportunities Act'." Pub. L. 109-222, Sec. 1(a), May 17, 2006, 120 Stat. 345, provided that: "This Act [enacting section 4965 of this title, amending this section and sections 26, 54, 55, 142 to 144, 148, 149, 163, 167, 170, 179, 199, 355, 408A, 468B, 852, 871, 897, 911, 953, 954, 1221, 1355, 1445, 3402, 6011, 6033, 6049, 6159, 6652, 7122, and 7872 of this title, enacting provisions set out as notes under this section and sections 26, 54 to 56, 142, 143, 163, 167, 170, 199, 355, 408A, 468B, 852, 897, 911, 954, 1355, 3402, 4965, 6049, 6159, and 6655 of this title, and amending provisions set out as notes under this section and sections 56 and 114 of this title] may be cited as the 'Tax Increase Prevention and Reconciliation Act of 2005'." SHORT TITLE OF 2005 AMENDMENTS Pub. L. 109-135, Sec. 1(a), Dec. 21, 2005, 119 Stat. 2577, provided that: "This Act [see Tables for classification] may be cited as the 'Gulf Opportunity Zone Act of 2005'." Pub. L. 109-135, title IV, Sec. 401, Dec. 21, 2005, 119 Stat. 2610, provided that: "This subtitle [subtitle A (Secs. 401-413) of title IV of Pub. L. 109-135, see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2005'." Pub. L. 109-73, Sec. 1(a), Sept. 23, 2005, 119 Stat. 2016, provided that: "This Act [amending sections 170 and 7508 of this title and enacting provisions set out as notes under sections 170 and 7508 of this title] may be cited as the 'Katrina Emergency Tax Relief Act of 2005'." Pub. L. 109-58, title XIII, Sec. 1300(a), Aug. 8, 2005, 119 Stat. 986, provided that: "This title [see Tables for classification] may be cited as the 'Energy Tax Incentives Act of 2005'." SHORT TITLE OF 2004 AMENDMENTS Pub. L. 108-357, Sec. 1(a), Oct. 22, 2004, 118 Stat. 1418, provided that: "This Act [see Tables for classification] may be cited as the 'American Jobs Creation Act of 2004'." Pub. L. 108-311, Sec. 1(a), Oct. 4, 2004, 118 Stat. 1166, provided that: "This Act [see Tables for classification] may be cited as the 'Working Families Tax Relief Act of 2004'." SHORT TITLE OF 2003 AMENDMENTS Pub. L. 108-121, Sec. 1(a), Nov. 11, 2003, 117 Stat. 1335, provided that: "This Act [amending sections 5, 62, 101, 121, 132, 134, 162, 501, 530, 692, 2201, 3121, 3306, 3401, 6013, and 7508 of this title, section 1478 of Title 10, Armed Forces, and section 58c of Title 19, Customs Duties, and enacting provisions set out as notes under sections 5, 62, 101, 121, 132, 134, 501, 530, 2201, and 7508 of this title and section 1478 of Title 10] may be cited as the 'Military Family Tax Relief Act of 2003'." Pub. L. 108-27, Sec. 1(a), May 28, 2003, 117 Stat. 752, provided that: "This Act [enacting section 6429 of this title and section 801 of Title 42, The Public Health and Welfare, amending this section, sections 24, 55, 57, 63, 163, 168, 179, 301, 306, 338, 467, 531, 541, 584, 702, 854, 857, 1255, 1257, 1400L, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping, repealing section 341 of this title, enacting provisions set out as notes under this section, sections 24, 55, 63, 168, and 179 of this title, and section 1396d of Title 42, and amending provisions set out as notes under this section] may be cited as the 'Jobs and Growth Tax Relief Reconciliation Act of 2003'." Pub. L. 108-26, Sec. 1, May 28, 2003, 117 Stat. 751, provided that: "This Act [enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Compensation Amendments of 2003'." SHORT TITLE OF 2002 AMENDMENTS Pub. L. 107-358, Sec. 1, Dec. 17, 2002, 116 Stat. 3015, provided that: "This Act [amending provisions set out as a note under this section] may be cited as the 'Holocaust Restitution Tax Fairness Act of 2002'." Pub. L. 107-181, Sec. 1, May 20, 2002, 116 Stat. 583, provided that: "This Act [amending section 107 of this title and enacting provisions set out as a note under section 107 of this title] may be cited as the 'Clergy Housing Allowance Clarification Act of 2002'." Pub. L. 107-147, Sec. 1(a), Mar. 9, 2002, 116 Stat. 21, provided that: "This Act [see Tables for classification] may be cited as the 'Job Creation and Worker Assistance Act of 2002'." Pub. L. 107-134, Sec. 1(a), Jan. 23, 2002, 115 Stat. 2427, provided that: This Act [enacting sections 139 and 5891 of this title and section 1148 of Title 29, Labor, amending sections 5, 101, 104, 140, 642, 692, 2011, 2053, 2201, 6013, 6081, 6103, 6105, 6161, 6404, 7213, 7508, and 7508A of this title and section 1302 of Title 29, enacting provisions set out as notes under sections 101, 108, 139, 501, 642, 692, 2011, 5891, 6081, and 6103 of this title, section 401 of Title 42, The Public Health and Welfare, and section 40101 of Title 49, Transportation, and amending provisions set out as a note under section 40101 of Title 49] may be cited as the 'Victims of Terrorism Tax Relief Act of 2001'." SHORT TITLE OF 2001 AMENDMENTS Pub. L. 107-16, Sec. 1(a), June 7, 2001, 115 Stat. 38, provided that: "This Act [see Tables for classification] may be cited as the 'Economic Growth and Tax Relief Reconciliation Act of 2001'." Pub. L. 107-15, Sec. 1, June 5, 2001, 115 Stat. 37, provided that: "This Act [amending provisions set out as a note under section 101 of this title] may be cited as the 'Fallen Hero Survivor Benefit Fairness Act of 2001'." SHORT TITLE OF 2000 AMENDMENTS Pub. L. 106-573, Sec. 1, Dec. 28, 2000, 114 Stat. 3061, provided that: "This Act [amending section 453 of this title and enacting provisions set out as a note under section 453 of this title] may be cited as the 'Installment Tax Correction Act of 2000'." Pub. L. 106-554, Sec. 1(a)(7) [Sec. 1(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-587, provided that: "This Act [H.R. 5662, as enacted by section 1(a)(7) of Pub. L. 106-554, see Tables for classification] may be cited as the 'Community Renewal Tax Relief Act of 2000'." Pub. L. 106-519, Sec. 1(a), Nov. 15, 2000, 114 Stat. 2423, provided that: "This Act [enacting sections 114 and 941 to 943 of this title, amending sections 56, 275, 864, 903 and 999 of this title, and repealing sections 921 to 927 of this title] may be cited as the 'FSC Repeal and Extraterritorial Income Exclusion Act of 2000'." Pub. L. 106-476, title IV, Sec. 4001, Nov. 9, 2000, 114 Stat. 2176, provided that: "This title [enacting sections 1681 to 1681b of Title 19, Customs Duties, amending sections 5704, 5754, and 5761 of this title, and enacting provisions set out as notes under sections 5704 and 5761 of this title and section 1681 of Title 19] may be cited as the 'Imported Cigarette Compliance Act of 2000'." SHORT TITLE OF 1999 AMENDMENT Pub. L. 106-170, title V, Sec. 500, Dec. 17, 1999, 113 Stat. 1918, provided that: "This title [see Tables for classification] may be cited as the 'Tax Relief Extension Act of 1999'." SHORT TITLE OF 1998 AMENDMENTS Pub. L. 105-277, div. J, Sec. 1000(a), Oct. 21, 1998, 112 Stat. 2681-886, provided that: "This division [Secs. 1000-5301, see Tables for classification] may be cited as the 'Tax and Trade Relief Extension Act of 1998'." Pub. L. 105-277, div. C, title XV, Sec. 1501, Oct. 21, 1998, 112 Stat. 2681-741, provided that: "This title [amending sections 4132 and 9510 of this title and section 300aa-11 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 4132 and 9510 of this title] may be cited as the 'Vaccine Injury Compensation Program Modification Act'." Pub. L. 105-206, Sec. 1(a), July 22, 1998, 112 Stat. 685, provided that: "This Act [see Tables for classification] may be cited as the 'Internal Revenue Service Restructuring and Reform Act of 1998'." Pub. L. 105-206, title III, Sec. 3000, July 22, 1998, 112 Stat. 726, provided that: "This title [see Tables for classification] may be cited as the 'Taxpayer Bill of Rights 3'." Pub. L. 105-206, title VI, Sec. 6001(a), July 22, 1998, 112 Stat. 790, provided that: "This title [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 1998'." Pub. L. 105-178, title IX, Sec. 9001(a), June 9, 1998, 112 Stat. 499, provided that: "This title [amending sections 40, 132, 4041, 4051, 4071, 4081, 4091, 4221, 4481 to 4483, 6156, 6412, 6421, 6427, 9503, and 9504 of this title and section 460l-11 of Title 16, Conservation, repealing section 9511 of this title, enacting provisions set out as notes under sections 40, 132, 172, 4041, 6421, and 9503 of this title, and amending provisions set out as a note under section 172 of this title] may be cited as the 'Surface Transportation Revenue Act of 1998'." SHORT TITLE OF 1997 AMENDMENTS Pub. L. 105-35, Sec. 1, Aug. 5, 1997, 111 Stat. 1104, provided that: "This Act [enacting section 7213A of this title, amending sections 7213 and 7431 of this title, and enacting provisions set out as notes under sections 7213 and 7431 of this title] may be cited as the 'Taxpayer Browsing Protection Act'." Section 1(a) of Pub. L. 105-34 provided that: "This Act [see Tables for classification] may be cited as the 'Taxpayer Relief Act of 1997'." Pub. L. 105-2, Sec. 1(a), Feb. 28, 1997, 111 Stat. 4, provided that: "This Act [amending sections 4041, 4081, 4091, 4261, 4271, and 9502 of this title and enacting provisions set out as notes under sections 4041, 4081, and 4261 of this title] may be cited as the 'Airport and Airway Trust Fund Tax Reinstatement Act of 1997'." SHORT TITLE OF 1996 AMENDMENTS Section 1(a) of Pub. L. 104-188 provided that: "This Act [see Tables for classification] may be cited as the 'Small Business Job Protection Act of 1996'." Pub. L. 104-168, Sec. 1(a), July 30, 1996, 110 Stat. 1452, provided that: "This Act [enacting sections 4958, 7434, 7435, and 7524 of this title, amending sections 501, 4955, 4963, 6013, 6033, 6041 to 6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, 6050N, 6103, 6104, 6159, 6201, 6213, 6323, 6334, 6343, 6404, 6503, 6601, 6651, 6652, 6656, 6672, 6685, 7122, 7213, 7422, 7430, 7433, 7454, 7502, 7608, 7609, 7623, 7802, 7805, and 7811 of this title, renumbering sections 7434 and 7435 as sections 7435 and 7436 of this title, enacting provisions set out as notes under sections 501, 4955, 6013, 6033, 6041, 6103, 6104, 6159, 6201, 6311, 6323, 6334, 6404, 6503, 6601, 6651, 6652, 6656, 6672, 7122, 7430, 7433 to 7435, 7524, 7608, 7609, 7623, 7802, 7803, 7805, and 7811 of this title, and amending provisions set out as a note under section 7608 of this title] may be cited as the 'Taxpayer Bill of Rights 2'." SHORT TITLE OF 1994 AMENDMENTS Pub. L. 103-465, title VII, Sec. 750, Dec. 8, 1994, 108 Stat. 5012, provided that: "This subtitle [subtitle F (Secs. 750-781) of title VII of Pub. L. 103-465, enacting sections 1310, 1311, and 1350 of Title 29, Labor, amending sections 401, 404, 411, 412, 415, 417, 4971, and 4972 of this title and sections 1053 to 1056, 1082, 1132, 1301, 1303, 1305, 1306, 1322, 1341, 1342, and 1343 of Title 29, and enacting provisions set out as notes under sections 401, 411, 412, and 4972 of this title and sections 1056, 1082, 1303, 1306, 1310, 1311, 1322, 1341, and 1342 of Title 29] may be cited as the 'Retirement Protection Act of 1994'." Pub. L. 103-387, Sec. 1, Oct. 22, 1994, 108 Stat. 4071, provided that: "This Act [enacting section 3510 of this title, amending sections 3102 and 3121 of this title, section 3701 of Title 31, Money and Finance, and sections 401, 402, 404, 409, 410, and 1383 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 3102 and 3510 of this title, section 3701 of Title 31, and sections 401, 402, and 1383 of Title 42] may be cited as the 'Social Security Domestic Employment Reform Act of 1994'." SHORT TITLE OF 1993 AMENDMENTS Pub. L. 103-152, Sec. 1, Nov. 24, 1993, 107 Stat. 1516, provided that: "This Act [amending sections 503, 504, 1105, 1108, and 1382j of Title 42, The Public Health and Welfare, enacting provisions set out as notes under section 3304 of this title and sections 503 and 1382j of Title 42, amending provisions set out as notes under section 3304 of this title and section 352 of Title 45, Railroads, and repealing provisions set out as a note under section 3304 of this title] may be cited as the 'Unemployment Compensation Amendments of 1993'." Section 13001(a) of title XIII of Pub. L. 103-66 provided that: "This chapter [chapter 1 (Secs. 13001-13444) of title XIII of Pub. L. 103-66, see Tables for classification] may be cited as the 'Revenue Reconciliation Act of 1993'." Pub. L. 103-6, Sec. 1, Mar. 4, 1993, 107 Stat. 33, provided that: "This Act [enacting provisions set out as notes under section 3304 of this title, section 31 of Title 2, The Congress, and section 352 of Title 45, Railroads, and amending provisions set out as notes under section 3304 of this title and section 352 of Title 45] may be cited as the 'Emergency Unemployment Compensation Amendments of 1993'." SHORT TITLE OF 1992 AMENDMENTS Pub. L. 102-486, title XIX, Sec. 19141, Oct. 24, 1992, 106 Stat. 3036, provided that: "This subtitle [subtitle C (Secs. 19141-19143) of title XIX of Pub. L. 102-486, enacting sections 9701 to 9722 of this title, amending sections 1231 and 1232 of Title 30, Mineral Lands and Mining, and enacting provisions set out as a note under section 9701 of this title] may be cited as the 'Coal Industry Retiree Health Benefit Act of 1992'." Pub. L. 102-318, Sec. 1, July 3, 1992, 106 Stat. 290, provided that: "This Act [enacting section 1110 of Title 42, The Public Health and Welfare, amending sections 55, 62, 72, 151, 219, 401 to 404, 406 to 408, 411, 414, 415, 457, 691, 871, 877, 1441, 3121, 3304, 3306, 3402, 3405, 4973, 4980A, 6047, 6652, 6655, and 7701 of this title, section 8509 of Title 5, Government Organization and Employees, section 2291 of Title 19, Customs Duties, and sections 502, 503, 1101, 1102, 1104, and 1105 of Title 42, enacting provisions set out as notes under sections 401, 402, 3302, 3304, and 6655 of this title, section 8509 of Title 5, section 2291 of Title 19, and sections 502, 666, 1102, and 1108 of Title 42, and amending provisions set out as notes under section 3304 of this title, sections 502 and 666 of Title 42, and section 352 of Title 45, Railroads] may be cited as the 'Unemployment Compensation Amendments of 1992'." SHORT TITLE OF 1991 AMENDMENTS Pub. L. 102-240, title VIII, Sec. 8001(a), Dec. 18, 1991, 105 Stat. 2203, provided that: "This title [enacting section 9511 of this title, amending sections 4041, 4051, 4071, 4081, 4091, 4221, 4481, 4482, 4483, 6156, 6412, 6420, 6421, 6427, 9503, and 9504 of this title and section 460l-11 of Title 16, Conservation, and enacting provisions set out as notes under section 9503 of this title, section 101 of Title 23, Highways, and section 1601 of former Title 49, Transportation] may be cited as the 'Surface Transportation Revenue Act of 1991'." Pub. L. 102-227, Sec. 1(a), Dec. 11, 1991, 105 Stat. 1686, provided that: "This Act [amending sections 25, 28, 41, 42, 48, 51, 57, 120, 127, 143, 144, 162, 864, and 6655 of this title and enacting provisions set out as notes under sections 25, 28, 42, 51, 120, 127, 143, 144, 162, 864, and 6655 of this title] may be cited as the 'Tax Extension Act of 1991'." SHORT TITLE OF 1990 AMENDMENT Section 11001(a) of title XI of Pub. L. 101-508 provided that: "This title [see Tables for classification] may be cited as the 'Revenue Reconciliation Act of 1990'." SHORT TITLE OF 1989 AMENDMENT Section 7001(a) of title VII of Pub. L. 101-239 provided that: "This title [see Tables for classification] may be cited as the 'Revenue Reconciliation Act of 1989'." Section 7701 of title VII of Pub. L. 101-239 provided that: "This subtitle [subtitle G (Secs. 7701-7743) of title VII of Pub. L. 101- 239, see Tables for classification] may be cited as the 'Improved Penalty Administration and Compliance Tax Act'." SHORT TITLE OF 1988 AMENDMENT Section 1(a) of Pub. L. 100-647 provided that: "This Act [see Tables for classification] may be cited as the 'Technical and Miscellaneous Revenue Act of 1988'." Section 6226 of Pub. L. 100-647 provided that: "This subtitle [subtitle J (Secs. 6226-6247) of title VI of Pub. L. 100-647, enacting sections 6159, 6326, 6712, 7430, 7432, 7433, 7520, 7521, and 7811 of this title, amending sections 6213, 6214, 6331, 6332, 6334, 6335, 6343, 6404, 6512, 6601, 6673, 6863, 7216, 7429, 7481, 7482, 7802, and 7805 of this title and section 504 of Title 5, Government Organization and Employees, renumbering section 6326 as 6327, 7432 as 7433, and 7433 as 7434 of this title, and enacting provisions set out as notes under this section and sections 6159, 6213, 6214, 6326, 6331, 6404, 6512, 6673, 6712, 6863, 7429, 7430, 7432, 7520, 7521, 7605, 7801 to 7803, 7805, and 7811 of this title] may be cited as the 'Omnibus Taxpayer Bill of Rights'." SHORT TITLE OF 1987 AMENDMENTS Pub. L. 100-223, title IV, Sec. 401, Dec. 30, 1987, 101 Stat. 1532, provided that: "This title [enacting section 4283 of this title, amending sections 4041, 4261, 4271, 6427, and 9502 of this title, and enacting provisions set out as notes under sections 4041 and 4261 of this title] may be cited as the 'Airport and Airway Revenue Act of 1987'." Pub. L. 100-203, title IX, Sec. 9302(a), Dec. 22, 1987, 101 Stat. 1330-333, provided that: "This part [part II (Secs. 9302-9346) of subtitle D of part II of Pub. L. 100-203, enacting sections 1085b and 1371 of Title 29, Labor, amending sections 401, 404, 411, 412, 414, and 4971 of this title and sections 1021, 1023, 1024, 1054, 1082 to 1084, 1085a, 1086, 1103, 1107, 1113, 1132, 1201, 1301, 1305 to 1307, 1322, 1341, 1342, 1344, 1349, 1362, 1364, 1367, and 1368 of Title 29, repealing section 1349 of Title 29, and enacting provisions set out as notes under sections 401, 404, 412, and 4971 of this title and sections 1054, 1107, 1132, 1301, 1305, 1322, and 1344 of Title 29] may be cited as the 'Pension Protection Act'." Pub. L. 100-203, title X, Sec. 10000(a), Dec. 22, 1987, 101 Stat. 1330-382, provided that: "This title [see Tables for classification] may be cited as the 'Revenue Act of 1987'." Pub. L. 100-17, title V, Sec. 501, Apr. 2, 1987, 101 Stat. 256, provided that: "This title [amending sections 4041, 4051, 4052, 4071, 4081, 4221, 4481, 4482, 4483, 6156, 6412, 6420, 6421, 6427, and 9503 of this title and section 460l-11 of Title 16, Conservation, and enacting provisions set out as notes under sections 4052 and 4481 of this title] may be cited as the 'Highway Revenue Act of 1987'." SHORT TITLE OF 1986 AMENDMENTS Pub. L. 99-662, title XIV, Sec. 1401, Nov. 17, 1986, 100 Stat. 4266, provided that: "This title [enacting sections 4461, 4462, 9505, and 9506 of this title and section 988a of Title 33, Navigation and Navigable Waters, amending section 4042 of this title and sections 984 and 1804 of Title 33, repealing sections 1801 and 1802 of Title 33, and enacting provisions set out as notes under sections 4042, 4461, 9505, and 9506 of this title and sections 984 and 988 of Title 33] may be cited as the 'Harbor Maintenance Revenue Act of 1986'." Section 1(a) of Pub. L. 99-514 provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reform Act of 1986'." Pub. L. 99-499, title V, Sec. 501, Oct. 17, 1986, 100 Stat. 1760, provided that: "This title [enacting sections 59A, 4671, 4672, 9507, and 9508 of this title, amending sections 26, 164, 275, 936, 1561, 4041, 4042, 4081, 4221, 4611, 4612, 4661, 4662, 6154, 6416, 6420, 6421, 6425, 6427, 6655, 9502, 9503, and 9506 of this title and section 9601 of Title 42, The Public Health and Welfare, repealing sections 4681 and 4682 of this title and sections 9631 to 9633, 9641, and 9653 of Title 42, and enacting provisions set out as notes under this section and sections 26, 4041, 4611, 4661, 4671, 4681, 9507, and 9508 of this title] may be cited as the 'Superfund Revenue Act of 1986'." SHORT TITLE OF 1984 AMENDMENT Pub. L. 98-369, Sec. 1(a), July 18, 1984, 98 Stat. 494, provided that: "This Act [see Tables for classification] may be cited as the 'Deficit Reduction Act of 1984'." Pub. L. 98-369, div. A (Secs. 5-1082), Sec. 5(a), July 18, 1984, 98 Stat. 494, provided that: "This division [see Tables for classification] may be cited as the 'Tax Reform Act of 1984'." SHORT TITLE OF 1983 AMENDMENTS Pub. L. 98-135, Sec. 1, Oct. 24, 1983, 97 Stat. 857, provided that: "This Act [amending section 3306 of this title and sections 1323 and 1397b of Title 42, The Public Health and Welfare, enacting provisions set out as notes under sections 3304 and 3306 of this title and section 1323 of Title 42, and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Federal Supplemental Compensation Amendments of 1983'." Pub. L. 98-76, title II, Sec. 201, Aug. 12, 1983, 97 Stat. 419, provided that: "This title [enacting sections 3321 to 3323 and 6050G of this title, amending sections 72, 86, 105, 3201, 3202, 3211, 3221, 3231, 6157, 6201, 6317, 6513, and 6601 of this title and section 430 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 72, 105, 3201, 3321, and 6302 of this title and section 231n of Title 45, Railroads] may be cited as the 'Railroad Retirement Revenue Act of 1983'." Pub. L. 98-67, title I, Sec. 101(a), Aug. 5, 1983, 97 Stat. 369, provided that: "This title [enacting sections 3406 and 6705 of this title, amending sections 31, 274, 275, 643, 661, 3402, 3403, 3502, 3507, 6011, 6013, 6015, 6042, 6044, 6049, 6051, 6365, 6401, 6413, 6652, 6653, 6654, 6676, 6678, 6682, 7205, 7215, 7431, 7654, and 7701 of this title, repealing sections 3451 to 3456 of this title, enacting provisions set out as notes under sections 31, 3451, and 6011 of this title, and repealing provisions set out as a note under section 3451 of this title] may be cited as the 'Interest and Dividend Tax Compliance Act of 1983'." Pub. L. 97-473, title II, Sec. 201, Jan. 14, 1983, 96 Stat. 2607, provided that: "This title [enacting section 7871 of this title, amending sections 41, 103, 164, 170, 2055, 2106, 2522, 4227, 4484, 6420, 6421, 6424, 6427, and 7701 of this title, and enacting provisions set out as a note under section 7871 of this title] may be cited as the 'Indian Tribal Governmental Tax Status Act of 1982'." Section 1(a) of Pub. L. 97-448 provided that: "This Act [see Tables for classification] may be cited as the 'Technical Corrections Act of 1982'." Pub. L. 97-424, title V, Sec. 501(a), Jan. 6, 1983, 96 Stat. 2168, provided that: "This title [see Tables for classification] may be cited as the 'Highway Revenue Act of 1982'." SHORT TITLE OF 1982 AMENDMENTS Pub. L. 97-362, Sec. 1(a), Oct. 25, 1982, 96 Stat. 1726, provided that: "This Act [amending sections 8509 and 8521 of Title 5, Government Organization and Employees, sections 48, 172, 4401, 4411, 6051, 7447, 7448, 7456, 7459, and 7463 of this title, and section 601 of former Title 46, Shipping, enacting provisions set out as notes under sections 8509 and 8521 of Title 5 and sections 48, 172, 336, 4401, 4411, 6051, 7448, and 7463 of this title, and amending provisions set out as notes under section 2291 of Title 19, Customs Duties, and section 3306 of this title] may be cited as the 'Miscellaneous Revenue Act of 1982'." Pub. L. 97-354, Sec. 1(a), Oct. 19, 1982, 96 Stat. 1669, provided that: "This Act [enacting sections 1361 to 1363, 1366 to 1368, 1371 to 1375, 1377 to 1379, and 6241 to 6245 of this title, amending sections 29, 31, 40, 41, 46, 48, 50A, 50B, 52, 53, 55, 57, 58, 62, 108, 163, 168, 170, 172, 179, 183, 189, 194, 267, 280, 280A, 291, 447, 464, 465, 613A, 992, 1016, 1101, 1212, 1251, 1254, 1256, 3453, 3454, 4992, 4996, 6037, 6042, 6362, and 6661 of this title and section 1108 of Title 29, Labor, omitting section 1376 of this title, and enacting provisions set out as a note under section 1361 of this title] may be cited as the 'Subchapter S Revision Act of 1982'." Pub. L. 97-248, Sec. 1(a), Sept. 3, 1982, 96 Stat. 324, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Equity and Fiscal Responsibility Act of 1982'." Section 401 of title IV of Pub. L. 97-248 provided that: "This title [enacting sections 6046A and 6221 to 6232 of this title and section 1508 of Title 28, Judiciary and Judicial Procedure, amending sections 702, 6031, 6213, 6216, 6422, 6501, 6504, 6511, 6512, 6515, 6679, 7422, 7451, 7456, 7459, 7482, and 7485 of this title and section 1346 of Title 28, and enacting provisions set out as notes under sections 6031, 6046A, 6221, and 6231 of this title] may be cited as the 'Tax Treatment of Partnership Items Act of 1982'." SHORT TITLE OF 1981 AMENDMENTS Pub. L. 97-119, title I, Sec. 101(a), Dec. 29, 1981, 95 Stat. 1635, provided that: "This subtitle [subtitle A (Secs. 101-104) of title I of Pub. L. 97-119, enacting sections 9500, 9501, 9601, and 9602 of this title, amending sections 501 and 4121 of this title and sections 902, 925, 932, and 934 of Title 30, Mineral Lands and Mining, repealing section 934a of Title 30, and enacting provisions set out as notes under sections 4121 and 9501 of this title and section 934 of Title 30] may be cited as the 'Black Lung Benefits Revenue Act of 1981'." Section 1(a) of Pub. L. 97-34 provided that: "This Act [see Tables for classification] may be cited as the 'Economic Recovery Tax Act of 1981'." SHORT TITLE OF 1980 AMENDMENTS Pub. L. 96-605, Sec. 1(a), Dec. 28, 1980, 94 Stat. 3521, provided that: "This Act [enacting sections 66 and 195 of this title, amending sections 48, 105, 125, 274, 401, 408, 409A, 410, 414, 415, 501, 513, 514, 528, 861, 871, and 2055 of this title, and enacting provisions set out as notes under sections 48, 66, 119, 125, 195, 274, 401, 409A, 414, 415, 501, 513, 514, 528, 861, 871, 2055, 3121, and 7701 of this title] may be cited as the 'Miscellaneous Revenue Act of 1980'." Pub. L. 96-589, Sec. 1(a), Dec. 24, 1980, 94 Stat. 3389, provided that: "This Act [enacting sections 370, 1398, 1399, 6658, and 7464 of this title, redesignating former section 7464 of this title as 7465, amending sections 108, 111, 118, 128, 302, 312, 337, 351, 354, 355, 357, 368, 381, 382, 422, 443, 542, 703, 1017, 1023, 1371, 3302, 6012, 6036, 6103, 6155, 6161, 6212, 6213, 6216, 6326, 6404, 6503, 6512, 6532, 6871, 6872, 6873, 7430, and 7508 of this title, repealing section 1018 of this title, and enacting provisions set out as a note under section 108 of this title] may be cited as the 'Bankruptcy Tax Act of 1980'." Pub. L. 96-510, title II, Sec. 201(a), Dec. 11, 1980, 94 Stat. 2796, provided that: "This title [enacting chapter 38 of this title, sections 9631 to 9641 of Title 42, The Public Health and Welfare, and provisions set out as a note under section 4611 of this title] may be cited as the 'Hazardous Substance Response Revenue Act of 1980'." Pub. L. 96-499, title XI, Sec. 1100, Dec. 5, 1980, 94 Stat. 2660, provided: "This title [enacting sections 103A, 280D, 897, 6039C, and 6429 of this title, amending sections 103, 861, 871, 882, 3121, 3306, 4251, 6652, and 6655 of this title and section 409 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 1, 103A, 280D, 897, 3121, and 6655 of this title] may be cited as the 'Revenue Adjustments Act of 1980'." Pub. L. 96-499, title XI, subtitle A (Secs. 1101-1104), Sec. 1101, Dec. 5, 1980, 94 Stat. 2660, provided: "This subtitle [enacting section 103A of this title, amending section 103 of this title, and enacting provisions set out as a note under section 103A of this title] may be cited as the 'Mortgage Subsidy Bond Tax Act of 1980'." Pub. L. 96-499, title XI, Sec. 1121, Dec. 5, 1980, 94 Stat. 2682, provided: "This subtitle [subtitle C (Secs. 1121-1125) of title XI of Pub. L. 96-499, enacting sections 897 and 6039C of this title, amending sections 861, 871, 882, and 6652 of this title, and enacting provisions set out as notes under section 897 of this title] may be cited as the 'Foreign Investment in Real Property Tax Act of 1980'." Pub. L. 96-471, Sec. 1(a), Oct. 19, 1980, 94 Stat. 2247, provided: "This Act [enacting sections 453 to 453B of this title, amending sections 311, 336, 337, 381, former section 453, sections 453B, 481, 644, 691, 1038, 1239, and 1255 of this title, and enacting provisions set out as notes under sections 453, 691, and 1038 of this title] may be cited as the 'Installment Sales Revision Act of 1980'." Pub. L. 96-283, title IV, Sec. 401, June 28, 1980, 94 Stat. 582, provided that: "This title [enacting sections 4495 to 4498 of this title and sections 1472, 1473 of Title 30, Mineral Lands and Mining, and enacting provision set out as a note under section 4495 of this title] may be cited as the 'Deep Seabed Hard Mineral Removal Tax Act of 1979'." Pub. L. 96-223, Sec. 1(a) Apr. 2, 1980, 94 Stat. 229, provided that: "This Act [see Tables for classification] may be cited as the 'Crude Oil Windfall Profit Tax Act of 1980'." Pub. L. 96-222, Sec. 1(a), Apr. 1, 1980, 94 Stat. 194, provided that: "This Act [see Tables for classification] may be cited as the 'Technical Corrections Act of 1979'." SHORT TITLE OF 1979 AMENDMENT Pub. L. 96-39, title VIII, Sec. 801(a), July 26, 1979, 93 Stat. 273, provided that: "This subtitle [subtitle A (Secs. 801-810) of title VIII of Pub. L. 96-39, amending sections 5001, 5002 to 5008, 5043, 5061, 5064, 5066, 5116, 5171 to 5173, 5175 to 5178, 5180, 5181, 5201 to 5205, 5207, 5211 to 5215, 5221 to 5223, 5231, 5232, 5235, 5241, 5273, 5291, 5301, 5352, 5361 to 5363, 5365, 5381, 5391, 5551, 5601, 5604, 5610, 5612, 5615, 5663, 5681, 5682, and 5691 of this title, repealing sections 5009, 5021 to 5026, 5081 to 5084, 5174, 5233, 5234, 5251, 5252, 5364, and 5521 to 5523 of this title, and enacting provisions set out as notes under sections 5001, 5061, 5171, and 5173 of this title] may be cited as the 'Distilled Spirits Tax Revision Act of 1979'." SHORT TITLE OF 1978 AMENDMENTS Section 1(a) of Pub. L. 95-618, Nov. 9, 1978, 92 Stat. 3174, provided that: "This Act [enacting sections 44C, 124, and 4064 of this title, amending sections 39, 46 to 48, 56, 57, 167, 263, 465, 613, 613A, 614, 751, 1016, 1254, 4041, 4063, 4081, 4092, 4093, 4217, 4221, 4222, 4293, 4483, 6096, 6401, 6412, 6416, 6421, 6424, 6427, 6504, and 6675 of this title, redesignating section 124 of this title as section 125, enacting provisions set out as notes under sections 39, 44C, 48, 124, 167, 263, 613, 613A, 4041, 4063, 4064, 4081, 4093, and 4221 of this title, and amending provisions set out as notes under section 57 of this title and section 120 of Title 23, Highways] may be cited as the 'Energy Tax Act of 1978'." Pub. L. 95-615, Sec. 1, Nov. 8, 1978, 92 Stat. 3097, provided that: "This Act [probably meaning sections 1 to 8 of Pub. L. 95- 615, amending section 167 of this title, enacting provisions set out as notes under sections 61, 62, and 911 of this title, and amending provisions set out as notes under sections 117, 167, 382, 401, and 911 of this title] may be cited as the 'Tax Treatment Extension Act of 1977'." Pub. L. 95-615, Sec. 201(a), Nov. 8, 1978, 92 Stat. 3098, provided that: "This Act [probably meaning sections 201 to 210 of Pub. L. 95-615, enacting section 913 of this title, amending sections 43, 62, 119, 217, 911, 1034, 1302, 1304, 1402, 3401, 6011, 6012, and 6091 of this title, and enacting provisions set out as notes under sections 61, 401, and 911 of this title] may be cited as the 'Foreign Earned Income Act of 1978'." Section 1(a) of Pub. L. 95-600 provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1978'." Pub. L. 95-502, title II, Sec. 201, Oct. 21, 1978, 92 Stat. 1696, provided that: "This title [enacting section 4042 of this title and sections 1801 to 1804 of Title 33, Navigation and Navigable Waters, amending section 4293 of this title, and enacting provisions set out as notes under section 4042 of this title] may be cited as the 'Inland Waterways Revenue Act of 1978'." Pub. L. 95-227, Sec. 1, Feb. 10, 1978, 92 Stat. 11, provided that: "This Act [enacting sections 192, 4121, and 4951 to 4953 of this title and section 934a of Title 30, Mineral Lands and Mining, amended sections 501, 4218, 4221, 4293, 4946, 6104, 6213, 6405, 6416, 6501, 6503, and 7454 of this title and section 934 of Title 30 and enacted provisions set out as notes under sections 192 and 4121 of this title and section 934 of Title 30] may be cited as the 'Black Lung Benefits Revenue Act of 1977'." SHORT TITLE OF 1977 AMENDMENTS Section 1(a) of Pub. L. 95-30 provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reduction and Simplification Act of 1977'." Pub. L. 95-19, Sec. 1, Apr. 12, 1977, 91 Stat. 39, provided that: "This Act [amending section 3304 of this title, enacting provisions set out as notes under sections 3302, 3304, and 3309 of this title, and amending provisions set out as notes under sections 3302, 3304, and 3309 of this title and sections 359 and 360 of Title 2, The Congress] may be cited as the 'Emergency Unemployment Compensation Extension Act of 1977'." SHORT TITLE OF 1976 AMENDMENTS Pub. L. 94-455, title I, Sec. 101, Oct. 4, 1976, 90 Stat. 1525, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reform Act of 1976'." Section 1 of Pub. L. 94-452 provided that: "This Act [enacting section 6158 of this title, amending sections 311, 1101, 1102, 1103, 6151, 6503, and 6601 of this title, and enacting provisions set out as notes under sections 311, 1101, and 6158 of this title] may be cited as the 'Bank Holding Company Tax Act of 1976'." SHORT TITLE OF 1975 AMENDMENTS Pub. L. 94-164, Sec. 1, Dec. 23, 1975, 89 Stat. 970, provided that: "This Act [amending sections 11, 21, 42, 43, 103, 141, 883, 962, 1561, 3402, 6012, 6153, and 6154 of this title and provisions set out as notes under sections 42, 43, and 3402 of this title, and enacting provisions set out as notes under this section and sections 3, 11, 43, 103, and 883 of this title] may be cited as the 'Revenue Adjustment Act of 1975'." Pub. L. 94-12, Sec. 1(a), Mar. 29, 1975, 89 Stat. 26, provided that: "This Act [enacting sections, 42, 43, 44, 613A, 907, 955, and 6428 of this title, amending sections 3, 11, 12, 21, 46, 47, 48, 50A, 50B, 56, 141, 214, 535, 613, 703, 851, 901, 902, 951, 954, 962, 993, 1034, 1561, 3304 note, 3402, 6012, 6096, 6201, and 6401 of this title, repealing sections 955 and 963 of this title, and enacting provisions set out as notes under sections 3, 11, 43, 44, 46, 48, 50A, 214, 410, 535, 613A, 907, 955, 993, 3304, 3402, 6428, and 6611 of this title and section 402 of Title 42, The Public Health and Welfare] may be cited as the 'Tax Reduction Act of 1975'." SHORT TITLE OF 1973 AMENDMENTS Pub. L. 93-69, title I, Sec. 110, July 10, 1973, 87 Stat. 166, provided that: "This title [amending sections 3201, 3202, 3211, and 3221 of this title and sections 228b, 228c, and 228e of Title 45, Railroads, enacting provisions set out as notes under section 3201 of this title and sections 228b, 228c, 228f, and 228o of Title 45, and amending provisions set out as notes under section 228c of Title 45] may be cited as the 'Railroad Retirement Amendments of 1973'." For short title of Pub. L. 93-17 as the "Interest Equalization Tax Extension Act of 1973", see section 1(a) of Pub. L. 93-17, set out as a note under section 2104 of this title. SHORT TITLE OF 1972 AMENDMENT Pub. L. 92-512, title II, Sec. 201, Oct. 20, 1972, 86 Stat. 936, provided that: "This title [enacting sections 6361 to 6363 of this title, amending sections 6405 and 7463 of this title, and enacting provisions set out as a note under section 7463 of this title] may be cited as the 'Federal-State Tax Collection Act of 1972'." SHORT TITLE OF 1971 AMENDMENTS Pub. L. 92-178, Sec. 1(a), Dec. 10, 1971, 85 Stat. 497, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1971'." For short title of Pub. L. 92-9 as the "Interest Equalization Tax Extension Act of 1971", see section 1(a) of Pub. L. 92-9, set out as a note under section 861 of this title. SHORT TITLE OF 1970 AMENDMENT For short title of Pub. L. 91-614 as the "Excise, Estate, and Gift Tax Adjustment Act of 1970", see section 1 of Pub. L. 91-614, set out as a Short Title note under section 2001 of this title. SHORT TITLE OF 1969 AMENDMENTS Pub. L. 91-172, Sec. 1(a), Dec. 30, 1969, 83 Stat. 487, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reform Act of 1969'." For short title of Pub. L. 91-128 as the "Interest Equalization Tax Extension Act of 1969", see section 1(a) of Pub. L. 91-128, set out as a note under section 4182 of this title. SHORT TITLE OF 1968 AMENDMENT Pub. L. 90-364, Sec. 1(a), June 28, 1968, 82 Stat. 251, provided that: "This Act [enacting sections 51 and 6425 of this title, amending sections 103, 243, 276, 501, 963, 3402, 4061, 4251, 6020, 6154, 6412, 6651, 6655, 7203, 7502, and 7701 of this title and sections 603, 607, and 1396b of Title 42, The Public Health and Welfare, repealing sections 6016, 6074, and 4251 to 4254 of this title, enacting provisions set out as notes under sections 51, 103, 276, 501, 4061, 6154, and 7502 of this title, section 3101 of Title 5, Government Organization and Employees, sections 11 and 757b of former Title 31, Money and Finance, and section 1396b of Title 42, and amending notes under section 1396b of Title 42,] may be cited as the 'Revenue and Expenditure Control Act of 1968'." SHORT TITLE OF 1967 AMENDMENT For short title of Pub. L. 90-59 as the "Interest Equalization Tax Extension Act of 1967", see section 1(a) of Pub. L. 90-59, set out as a note under section 6011 of this title. SHORT TITLE OF 1966 AMENDMENTS For short title of title I of Pub. L. 89-809 as the "Foreign Investors Tax Act of 1966", see section 101 of Pub. L. 89-809, set out as a note under section 861 of this title. For short title of title III of Pub. L. 89-809 as the "Presidential Election Campaign Fund Act of 1966", see section 301 of Pub. L. 89-809, set out as a Short Title note under section 6096 of this title. For short title of Pub. L. 89-719 as the "Federal Tax Lien Act of 1966", see section 1(a) of Pub. L. 89-719, set out as a Short Title note under section 6321 of this title. SHORT TITLE OF 1965 AMENDMENT Pub. L. 89-44, Sec. 1(a), June 21, 1965, 79 Stat. 136, provided that: "This Act [see Tables for classification] may be cited as the 'Excise Tax Reduction Act of 1965'." SHORT TITLE OF 1964 AMENDMENTS Section 1 of Pub. L. 88-348 provided: "That this Act [amending sections 165, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, and 6412 of this title, and provisions set out as notes under sections 165, 4261, and 5701 of this title] may be cited as the 'Excise-Tax Rate Extension Act of 1964'." Pub. L. 88-272, Sec. 2(a), Feb. 26, 1964, 78 Stat 19, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1964'." SHORT TITLE OF 1963 AMENDMENT Pub. L. 88-52, Sec. 1, June 29, 1963, 77 Stat. 72, provided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, 6412 of this title and provisions set out as notes under sections 4261 and 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1963'." SHORT TITLE OF 1962 AMENDMENTS Pub. L. 87-834, Sec. 1(a), Oct. 16, 1962, 76 Stat. 960, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1962'." For short title of Pub. L. 87-792 as the "Self-Employed Individuals Tax Retirement Act of 1962", see section 1 of Pub. L. 87-792, set out as a note under section 401 of this title. Pub. L. 87-508, Sec. 1, June 28, 1962, 76 Stat. 114, provided: "That this Act [amending sections 11, 821, 4061, 4251 to 4253, 4261 to 4264, 5001, 5002, 5041, 5051, 5063, 5701, 6707, 6412, 6416, and 6421 of this title, enacting provisions set out as notes under section 4261, 6416, and 6421 of this title, and amending provisions set out as a note under section 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1962'." SHORT TITLE OF 1961 AMENDMENT Pub. L. 87-72, Sec. 1, June 30, 1961, 75 Stat. 193, provided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, and 6412 of this title and provisions set out as a note under section 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1961'." SHORT TITLE OF 1959 AMENDMENTS Pub. L. 86-75, Sec. 1, June 30, 1959, 73 Stat. 157, provided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707 and 6412 of this title and provisions set out as a note under section 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1959'." Section 1 of Pub. L. 86-69 provided that: "This Act [amending former part I of subchapter L of this chapter and sections 116, 381, 841, 842, 891, 1016, 1201, 1232, 1504, 4371, and 6501 of this title and enacting provisions set out as notes under sections 801, 6072, and 6655 of this title] may be cited as the 'Life Insurance Company Income Tax Act of 1959'." SHORT TITLE OF 1958 AMENDMENTS Pub. L. 85-866, title I, Sec. 1(a), Sept. 2, 1958, 72 Stat. 1606, provided that: "This title [see Tables for classification] may be cited as the 'Technical Amendments Act of 1958'." Pub. L. 85-866, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1676, provided that: "This title [amending sections 165, 172, 179, 535, 1244, 1551, 6161, 6166, 6503, and 6601 of this title and enacting provisions set out as notes under sections 172, 179, 535, 6161 of this title] may be cited as the 'Small Business Tax Revision Act of 1958'." For short title of Pub. L. 85-859 as the "Excise Tax Technical Changes Act of 1958", see section 1(a) of Pub. L. 85-859, set out as a Short Title note under section 5001 of this title. Pub. L. 85-475, Sec. 1, June 30, 1958, 72 Stat. 259, provided: "That this Act [amending sections 11, 821, 4061, 4292, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5707, 6412, 6415, 6416, 7012, and 7272 of this title and repealing sections 4271 to 4273 and 4281 to 4283 of this title] may be cited as the 'Tax Rate Extension Act of 1958'." SHORT TITLE OF 1957 AMENDMENT Section 1 of Pub. L. 85-12 provided: "That this Act [amending sections 11, 821, 4061, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5707, and 6412 of this title] may be cited as the 'Tax Rate Extension Act of 1957'." SHORT TITLE OF 1956 AMENDMENTS For short title of title II of act June 29, 1956 as the "Highway Revenue Act of 1956", see section 201(a) of act June 29, 1956, set out as a note under section 4041 of this title. For short title of act Mar. 29, 1956 as the "Tax Rate Extension Act of 1956", see section 1 of act Mar. 29, 1956, set out as a note under section 4041 of this title. Section 1 of act Mar. 13, 1956, provided: "That this Act [enacting section 843 of this title and amending sections 316, 501, 594, 801 to 805, 811 to 813, 816 to 818, 821, 822, 832, 841, 842, 891, 1201, 1504, and 4371 of this title] be cited as the 'Life Insurance Company Tax Act for 1955'." SHORT TITLE OF 1955 AMENDMENT For short title of act Mar. 30, 1955 as the "Tax Rate Extension Act of 1955", see section 1 of act Mar. 30, 1955, set out as a note under section 4041 of this title. TRANSITIONAL RULES FOR TAXABLE YEARS WHICH INCLUDE MAY 6, 2003 Pub. L. 108-27, title III, Sec. 301(c), May 28, 2003, 117 Stat. 759, provided that: "For purposes of applying section 1(h) of the Internal Revenue Code of 1986 in the case of a taxable year which includes May 6, 2003 - "(1) The amount of tax determined under subparagraph (B) of section 1(h)(1) of such Code shall be the sum of - "(A) 5 percent of the lesser of - "(i) the net capital gain determined by taking into account only gain or loss properly taken into account for the portion of the taxable year on or after May 6, 2003 (determined without regard to collectibles gain or loss, gain described in section 1(h)(6)(A)(i) of such Code, and section 1202 gain), or "(ii) the amount on which a tax is determined under such subparagraph (without regard to this subsection), "(B) 8 percent of the lesser of - "(i) the qualified 5-year gain (as defined in section 1(h)(9) of the Internal Revenue Code of 1986, as in effect on the day before the date of the enactment of this Act [May 28, 2003]) properly taken into account for the portion of the taxable year before May 6, 2003, or "(ii) the excess (if any) of - "(I) the amount on which a tax is determined under such subparagraph (without regard to this subsection), over "(II) the amount on which a tax is determined under subparagraph (A), plus "(C) 10 percent of the excess (if any) of - "(i) the amount on which a tax is determined under such subparagraph (without regard to this subsection), over "(ii) the sum of the amounts on which a tax is determined under subparagraphs (A) and (B). "(2) The amount of tax determined under subparagraph (C) of section (1)(h)(1) of such Code shall be the sum of - "(A) 15 percent of the lesser of - "(i) the excess (if any) of the amount of net capital gain determined under subparagraph (A)(i) of paragraph (1) of this subsection over the amount on which a tax is determined under subparagraph (A) of paragraph (1) of this subsection, or "(ii) the amount on which a tax is determined under such subparagraph (C) (without regard to this subsection), plus "(B) 20 percent of the excess (if any) of - "(i) the amount on which a tax is determined under such subparagraph (C) (without regard to this subsection), over "(ii) the amount on which a tax is determined under subparagraph (A) of this paragraph. "(3) For purposes of applying section 55(b)(3) of such Code, rules similar to the rules of paragraphs (1) and (2) of this subsection shall apply. "(4) In applying this subsection with respect to any pass-thru entity, the determination of when gains and losses are properly taken into account shall be made at the entity level. "(5) For purposes of applying section 1(h)(11) of such Code, as added by section 302 of this Act, to this subsection, dividends which are qualified dividend income shall be treated as gain properly taken into account for the portion of the taxable year on or after May 6, 2003. "(6) Terms used in this subsection which are also used in section 1(h) of such Code shall have the respective meanings that such terms have in such section." COORDINATION OF PROVISIONS IN AMENDATORY ACTS Pub. L. 105-277, div. J, title IV, Sec. 4001(b), Oct. 21, 1998, 112 Stat. 2681-906, provided that: "For purposes of applying the amendments made by any title of this division [Secs. 1000-5301, see Tables for classification] other than this title [see Definitions note set out below for classification], the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles." Pub. L. 105-206, title VI, Sec. 6001(b), July 22, 1998, 112 Stat. 790, provided that: "For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles." Section 1600 of title XVI of Pub. L. 105-34 provided that: "For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles." Section 1701 of Pub. L. 104-188 provided that: "For purposes of applying the amendments made by any subtitle [subtitle A to F (Secs. 1111-1621) and H to J (Secs. 1801-1954) of title I of Pub. L. 104-188, see Tables for classification] of this title other than this subtitle [subtitle G (Secs. 1701-1704) of title I of Pub. L. 104-188, see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles." Section 11700 of Pub. L. 101-508 provided that: "For purposes of applying the amendments made by any subtitle [subtitles A to F (Secs. 11101-11622) and H and I (Secs. 11801-11901) of title XI of Pub. L. 101-508, see Tables for classification] of this title other than this subtitle [subtitle G (Secs. 11700-11704) of title XI of Pub. L. 101-508, see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles." Section 7801(b) of Pub. L. 101-239 provided that: "For purposes of applying the amendments made by any subtitle [subtitles A to G (Secs. 7101-7743) of title VII of Pub. L. 101-239, see Tables for classification] of this title other than this subtitle [subtitle H (Secs. 7801-7894) of title VII of Pub. L. 101-239, see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles." Section 1800 of title XVIII of Pub. L. 99-514 provided that: "For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles." ADJUSTMENTS FOR CONSUMER PRICE INDEX ERROR Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 308], Dec. 21, 2000, 114 Stat. 2763, 2763A-636, provided that: "(a) Determinations by OMB. - As soon as practicable after the date of the enactment of this Act [Dec. 21, 2000], the Director of the Office of Management and Budget shall determine with respect to each applicable Federal benefit program whether the CPI computation error for 1999 has or will result in a shortfall in payments to beneficiaries under such program (as compared to payments that would have been made if the error had not occurred). As soon as practicable after the date of the enactment of this Act, but not later than 60 days after such date, the Director shall direct the head of the Federal agency which administers such program to make a payment or payments that, insofar as the Director finds practicable and feasible - "(1) are targeted to the amount of the shortfall experienced by individual beneficiaries, and "(2) compensate for the shortfall. "(b) Coordination with Federal Agencies. - As soon as practicable after the date of the enactment of this Act [Dec. 21, 2000], each Federal agency that administers an applicable Federal benefit program shall, in accordance with such guidelines as are issued by the Director pursuant to this section, make an initial determination of whether, and the extent to which, the CPI computation error for 1999 has or will result in a shortfall in payments to beneficiaries of an applicable Federal benefit program administered by such agency. Not later than 30 days after such date, the head of such agency shall submit a report to the Director and to each House of the Congress of such determination, together with a complete description of the nature of the shortfall. "(c) Implementation Pursuant to Agency Reports. - Upon receipt of the report submitted by a Federal agency pursuant to subsection (b), the Director shall review the initial determination of the agency, the agency's description of the nature of the shortfall, and the compensation payments proposed by the agency. Prior to directing payment of such payments pursuant to subsection (a), the Director shall make appropriate adjustments (if any) in the compensation payments proposed by the agency that the Director determines are necessary to comply with the requirements of subsection (a) and transmit to the agency a summary report of the review, indicating any adjustments made by the Director. The agency shall make the compensation payments as directed by the Director pursuant to subsection (a) in accordance with the Director's summary report. "(d) Income Disregard Under Federal Means-Tested Benefit Programs. - A payment made under this section to compensate for a shortfall in benefits shall, in accordance with guidelines issued by the Director pursuant to this section, be disregarded in determining income under title VIII of the Social Security Act [42 U.S.C. 1001 et seq.] or any applicable Federal benefit program that is means-tested. "(e) Funding. - Funds otherwise available under each applicable Federal benefit program for making benefit payments under such program are hereby made available for making compensation payments under this section in connection with such program. "(f) No Judicial Review. - No action taken pursuant to this section shall be subject to judicial review. "(g) Director's Report. - Not later than April 1, 2001, the Director shall submit to each House of the Congress a report on the activities performed by the Director pursuant to this section. "(h) Definitions. - For purposes of this section: "(1) Applicable federal benefit program. - The term 'applicable Federal benefit program' means any program of the Government of the United States providing for regular or periodic payments or cash assistance paid directly to individual beneficiaries, as determined by the Director of the Office of Management and Budget. "(2) Federal agency. - The term 'Federal agency' means a department, agency, or instrumentality of the Government of the United States. "(3) CPI computation error for 1999. - The term 'CPI computation error for 1999' means the error in the computation of the Consumer Price Index announced by the Bureau of Labor Statistics on September 28, 2000. "(i) Tax Provisions. - In the case of taxable years (and other periods) beginning after December 31, 2000, if any Consumer Price Index (as defined in section 1(f)(5) of the Internal Revenue Code of 1986) reflects the CPI computation error for 1999 - "(1) the correct amount of such Index shall (in such manner and to such extent as the Secretary of the Treasury determines to be appropriate) be taken into account for purposes of such Code, and "(2) tables prescribed under section 1(f) of such Code to reflect such correct amount shall apply in lieu of any tables that were prescribed based on the erroneous amount." APPLICATION OF SPECIAL RULES FOR MAXIMUM CAPITAL GAINS RATE Pub. L. 105-277, div. J, title IV, Sec. 4002(i)(2), Oct. 21, 1998, 112 Stat. 2681-907, provided that: "(2)(A) Subparagraphs (A)(i)(II), (A)(ii)(II), and (B)(ii) of section 1(h)(13) of the 1986 Code shall not apply to any distribution after December 31, 1997, by a regulated investment company or a real estate investment trust with respect to - "(i) gains and losses recognized directly by such company or trust, and "(ii) amounts properly taken into account by such company or trust by reason of holding (directly or indirectly) an interest in another such company or trust to the extent that such subparagraphs did not apply to such other company or trust with respect to such amounts. "(B) Subparagraph (A) shall not apply to any distribution which is treated under section 852(b)(7) or 857(b)(8) of the 1986 Code as received on December 31, 1997. "(C) For purposes of subparagraph (A), any amount which is includible in gross income of its shareholders under section 852(b)(3)(D) or 857(b)(3)(D) of the 1986 Code after December 31, 1997, shall be treated as distributed after such date. "(D)(i) For purposes of subparagraph (A), in the case of a qualified partnership with respect to which a regulated investment company meets the holding requirement of clause (iii) - "(I) the subparagraphs referred to in subparagraph (A) shall not apply to gains and losses recognized directly by such partnership for purposes of determining such company's distributive share of such gains and losses, and "(II) such company's distributive share of such gains and losses (as so determined) shall be treated as recognized directly by such company. The preceding sentence shall apply only if the qualified partnership provides the company with written documentation of such distributive share as so determined. "(ii) For purposes of clause (i), the term 'qualified partnership' means, with respect to a regulated investment company, any partnership if - "(I) the partnership is an investment company registered under the Investment Company Act of 1940 [15 U.S.C. 80a-1 et seq.], "(II) the regulated investment company is permitted to invest in such partnership by reason of section 12(d)(1)(E) of such Act [15 U.S.C. 80a-12(d)(1)(E)] or an exemptive order of the Securities and Exchange Commission under such section, and "(III) the regulated investment company and the partnership have the same taxable year. "(iii) A regulated investment company meets the holding requirement of this clause with respect to a qualified partnership if (as of January 1, 1998) - "(I) the value of the interests of the regulated investment company in such partnership is 35 percent or more of the value of such company's total assets, or "(II) the value of the interests of the regulated investment company in such partnership and all other qualified partnerships is 90 percent or more of the value of such company's total assets." CAPITAL GAIN DISTRIBUTION BY TRUST Pub. L. 105-277, div. J, title IV, Sec. 4003(b), Oct. 21, 1998, 112 Stat. 2681-909, as amended by Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 312(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A-640, provided that: "In the case of any capital gain distribution made after 1997 by a trust to which section 664 of the 1986 Code applies with respect to amounts properly taken into account by such trust during 1997, paragraphs (5)(A)(i)(I), (5)(A)(ii)(I), (7)(A)(i)(II), and (13)(A) of section 1(h) of the 1986 Code (as in effect for taxable years ending on December 31, 1997) shall not apply." ELECTION TO RECOGNIZE GAIN ON ASSETS HELD ON JANUARY 1, 2001 Pub. L. 105-34, title III, Sec. 311(e), Aug. 5, 1997, 111 Stat. 835, as amended by Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 314(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A-643; Pub. L. 107-147, title IV, Sec. 414(a), Mar. 9, 2002, 116 Stat. 54, provided that: "For purposes of the Internal Revenue Code of 1986 - "(1) In general. - A taxpayer other than a corporation may elect to treat - "(A) any readily tradable stock (which is a capital asset) held by such taxpayer on January 1, 2001, and not sold before the next business day after such date, as having been sold on such next business day for an amount equal to its closing market price on such next business day (and as having been reacquired on such next business day for an amount equal to such closing market price), and "(B) any other capital asset or property used in the trade or business (as defined in section 1231(b) of the Internal Revenue Code of 1986) held by the taxpayer on January 1, 2001, as having been sold on such date for an amount equal to its fair market value on such date (and as having been reacquired on such date for an amount equal to such fair market value). "(2) Treatment of gain or loss. - "(A) Any gain resulting from an election under paragraph (1) shall be treated as received or accrued on the date the asset is treated as sold under paragraph (1) and shall be included in gross income notwithstanding any provision of the Internal Revenue Code of 1986. "(B) Any loss resulting from an election under paragraph (1) shall not be allowed for any taxable year. "(3) Election. - An election under paragraph (1) shall be made in such manner as the Secretary of the Treasury or his delegate may prescribe and shall specify the assets for which such election is made. Such an election, once made with respect to any asset, shall be irrevocable. Such an election shall not apply to any asset which is disposed of (in a transaction in which gain or loss is recognized in whole or in part) before the close of the 1- year period beginning on the date that the asset would have been treated as sold under such election. "(4) Readily tradable stock. - For purposes of this subsection, the term 'readily tradable stock' means any stock which, as of January 1, 2001, is readily tradable on an established securities market or otherwise. "(5) Disposition of interest in passive activity. - Section 469(g)(1)(A) of the Internal Revenue Code of 1986 shall not apply by reason of an election made under paragraph (1)." [Pub. L. 107-147, title IV, Sec. 414(b), Mar. 9, 2002, 116 Stat. 54, provided that: "The amendments made by this section [amending section 311(e) of Pub. L. 105-34, set out above] shall take effect as if included in section 311 of the Taxpayer Relief Act of 1997 [Pub. L. 105-34]."] ELECTION TO PAY ADDITIONAL 1993 TAXES IN INSTALLMENTS Section 13201(d) of Pub. L. 103-66 provided that: "(1) In general. - At the election of the taxpayer, the additional 1993 taxes may be paid in 3 equal installments. "(2) Dates for paying installments. - In the case of any tax payable in installments by reason of paragraph (1) - "(A) the first installment shall be paid on or before the due date for the taxpayer's taxable year beginning in calendar year 1993, "(B) the second installment shall be paid on or before the date 1 year after the date determined under subparagraph (A), and "(C) the third installment shall be paid on or before the date 2 years after the date determined under subparagraph (A). For purposes of the preceding sentence, the term 'due date' means the date prescribed for filing the taxpayer's return determined without regard to extensions. "(3) Extension without interest. - For purposes of section 6601 of the Internal Revenue Code of 1986, the date prescribed for the payment of any tax payable in installments under paragraph (1) shall be determined with regard to the extension under paragraph (1). "(4) Additional 1993 taxes. - "(A) In general. - For purposes of this subsection, the term 'additional 1993 taxes' means the excess of - "(i) the taxpayer's net chapter 1 liability as shown on the taxpayer's return for the taxpayer's taxable year beginning in calendar year 1993, over "(ii) the amount which would have been the taxpayer's net chapter 1 liability for such taxable year if such liability had been determined using the rates which would have been in effect under section 1 of the Internal Revenue Code of 1986 for taxable years beginning in calendar year 1993 but for the amendments made by this section [amending this section and sections 41, 63, 68, 132, 151, 453A, 513, 531, and 541 of this title] and section 13202 [amending this section and sections 531 and 541 of this title] and such liability had otherwise been determined on the basis of the amounts shown on the taxpayer's return. "(B) Net chapter 1 liability. - For purposes of subparagraph (A), the term 'net chapter 1 liability' means the liability for tax under chapter 1 of the Internal Revenue Code of 1986 determined - "(i) after the application of any credit against such tax other than the credits under sections 31 and 34, and "(ii) before crediting any payment of estimated tax for the taxable year. "(5) Acceleration of payments. - If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment or if the Secretary of the Treasury or his delegate believes that the collection of any amount payable in installments under this section is in jeopardy, the Secretary shall immediately terminate the extension under paragraph (1) and the whole of the unpaid tax shall be paid on notice and demand from the Secretary. "(6) Election on return. - An election under paragraph (1) shall be made on the taxpayer's return for the taxpayer's taxable year beginning in calendar year 1993. "(7) Exception for estates and trusts. - This subsection shall not apply in the case of an estate or trust." TRANSITIONAL RULE FOR MAXIMUM CAPITAL GAINS RATE Section 302(c) of Pub. L. 99-514, which related to long-term capital gain on rights to royalties paid under particular leases and assignments, was repealed by Pub. L. 100-647, title I, Sec. 1003(b)(1), Nov. 10, 1988, 102 Stat. 3382. COORDINATION WITH OTHER PROVISIONS Pub. L. 99-509, title VIII, Sec. 8081, Oct. 21, 1986, 100 Stat. 1965, provided that: "Nothing in any provision of this Act [see Tables for classifications] (other than this title) shall be construed as - "(1) imposing any tax (or exempting any person or property from any tax), "(2) establishing any trust fund, or "(3) authorizing amounts to be expended from any trust fund." [S.Con.Res. 174, agreed to Oct. 18, 1986, provided: "That, in the enrollment of the bill (H.R. 5300) to provide for reconciliation pursuant to section 2 of the concurrent resolution on the budget for fiscal year 1987, the Clerk of the House of Representatives shall insert at the end of section 8081 of the bill the following: Paragraph (3) shall not apply to any authorization made by title IX of this Act." As a result of clerical error, the sentence was inserted at the end of section 8101 of the bill, and appears at the end of section 8101 of Pub. L. 99-509, 100 Stat. 1967.] Pub. L. 99-499, title V, Sec. 531, Oct. 17, 1986, 100 Stat. 1782, provided that: "Notwithstanding any provision of this Act [see Tables for classifications] not contained in this title [see Short Title of 1986 Amendment note above], any provision of this Act (not contained in this title) which - "(1) imposes any tax, premium, or fee, "(2) establishes any trust fund, or "(3) authorizes amounts to be expended from any trust fund, shall have no force or effect." ELIMINATION OF 50-CENT ROUNDING ERRORS Section 101(a)(3) of Pub. L. 97-448, as amended by Pub. L. 99- 514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "If any figure in any table - "(A) which is set forth in section 1 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by section 101 of the Economic Recovery Tax Act of 1981 [Pub. L. 97-34, title I, Sec. 101, Aug. 13, 1981, 95 Stat. 176], and "(B) which applies to married individuals filing separately or to estates and trusts, differs by not more than 50 cents from the correct amount under the formula used in constructing such table, such figure is hereby corrected to the correct amount." [See 1982 Amendment note above.] POLICY WITH RESPECT TO ADDITIONAL TAX REDUCTIONS Section 3 of Pub. L. 95-600 provided that: "As a matter of national policy the rate of growth in Federal outlays, adjusted for inflation, should not exceed 1 percent per year between fiscal year 1979 and fiscal year 1983; Federal outlays as a percentage of gross national product should decline to below 21 percent in fiscal year 1980, 20.5 percent in fiscal year 1981, 20 percent in fiscal year 1982 and 19.5 percent in fiscal year 1983; and the Federal budget should be balanced in fiscal years 1982 and 1983. If these conditions are met, it is the intention that the tax-writing committees of Congress will report legislation providing significant tax reductions for individuals to the extent that these tax reductions are justified in the light of prevailing and expected economic conditions." EFFECTIVE DATE OF CERTAIN DEFINITIONS AND DESIGNATIONS Pub. L. 94-455, title XIX, Sec. 1908, Oct. 4, 1976, 90 Stat. 1836, provided that: "For purposes of any amendment made by any provision of this Act [see Tables for classification] (other than this title) - "(1) which contains a term the meaning of which is defined in or modified by any provision of this title, and "(2) which has an effective date earlier than the effective date of the provision of this title defining or modifying such term, that definition or modification shall be considered to take effect as of such earlier effective date." CONGRESSIONAL DECLARATION RELATING TO 1975 AMENDMENT Pub. L. 94-164, Sec. 1A, Dec. 23, 1975, 89 Stat. 970, provided that: "(a) Congress is determined to continue the tax reduction for the first 6 months of 1976 in order to assure continued economic recovery. "(b) Congress is also determined to continue to control spending levels in order to reduce the national deficit. "(c) Congress reaffirms its commitments to the procedures established by the Congressional Budget and Impoundment Control Act of 1974 [see Tables for classification of Pub. L. 93-344, July 12, 1974, 88 Stat. 297] under which it has already established a binding spending ceiling for the fiscal year 1976. "(d) If the Congress adopts a continuation of the tax reduction provided by this Act [see Short Title of 1975 Amendment note above] beyond June 30, 1976, and if economic conditions warrant doing so, Congress shall provide, through the procedures in the Budget Act [Pub. L. 93-344], for reductions in the level of spending in the fiscal year 1977 below what would otherwise occur, equal to any additional reduction in taxes (from the 1974 tax rate levels) provided for the fiscal year 1977: Provided, however, That nothing shall preclude the right of the Congress to pass a budget resolution containing a higher or lower expenditure figure if the Congress concludes that this is warranted by economic conditions or unforeseen circumstances." CONGRESSIONAL DECLARATION RELATING TO 1964 AMENDMENT Pub. L. 88-272, Sec. 1, Feb. 26, 1964, 78 Stat. 19, provided that: "It is the sense of Congress that the tax reduction provided by this Act [see Short Title of 1964 Amendment note above] through stimulation of the economy, will, after a brief transitional period, raise (rather than lower) revenues and that such revenue increases should first be used to eliminate the deficits in the administrative budgets and then to reduce the public debt. To further the objective of obtaining balanced budgets in the near future, Congress by this action, recognizes the importance of taking all reasonable means to restrain Government spending and urges the President to declare his accord with this objective." INFLATION ADJUSTED ITEM