Congressional Bills
H.R. 1 (EAS)
887 sections
- Preamble115 HR 1 EAS: Tax Cuts and Jobs Act
- Preamble115 HR 1 EAS2: Tax Cuts and Jobs Act
- PreambleTo provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year...
- PreambleTo provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year...
- PreambleTo provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018.
- PreambleTo provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year...
- PreambleTo provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018.
- Sec. 1Short title; etc
- Sec. 1Short title; etc
- Sec. 1Short title; etc
- Sec. 1Short title; etc
- Sec. 1001Reduction and simplification of individual income tax rates
- Sec. 1001Reduction and simplification of individual income tax rates
- Sec. 1001Reduction and simplification of individual income tax rates
- Sec. 1001Reduction and simplification of individual income tax rates
- Sec. 1002Enhancement of standard deduction
- Sec. 1002Enhancement of standard deduction
- Sec. 1002Enhancement of standard deduction
- Sec. 1002Enhancement of standard deduction
- Sec. 1003Repeal of deduction for personal exemptions
- Sec. 1003Repeal of deduction for personal exemptions
- Sec. 1003Repeal of deduction for personal exemptions
- Sec. 1003Repeal of deduction for personal exemptions
- Sec. 1004Maximum rate on business income of individuals
- Sec. 1004Maximum rate on business income of individuals
- Sec. 1004Maximum rate on business income of individuals
- Sec. 1004Maximum rate on business income of individuals
- Sec. 1005Conforming amendments related to simplification of individual income tax rates
- Sec. 1005Conforming amendments related to simplification of individual income tax rates
- Sec. 1005Conforming amendments related to simplification of individual income tax rates
- Sec. 1005Conforming amendments related to simplification of individual income tax rates
- Sec. 1101Enhancement of child tax credit and new family tax credit
- Sec. 1101Enhancement of child tax credit and new family tax credit
- Sec. 1101Enhancement of child tax credit and new family tax credit
- Sec. 1101Enhancement of child tax credit and new family tax credit
- Sec. 1102Repeal of nonrefundable credits
- Sec. 1102Repeal of nonrefundable credits
- Sec. 1102Repeal of nonrefundable credits
- Sec. 1102Repeal of nonrefundable credits
- Sec. 1103Refundable credit program integrity
- Sec. 1103Refundable credit program integrity
- Sec. 1103Refundable credit program integrity
- Sec. 1103Refundable credit program integrity
- Sec. 1104Procedures to reduce improper claims of earned income credit
- Sec. 1104Procedures to reduce improper claims of earned income credit
- Sec. 1104Procedures to reduce improper claims of earned income credit
- Sec. 1105Certain income disallowed for purposes of the earned income tax credit
- Sec. 1105Certain income disallowed for purposes of the earned income tax credit
- Sec. 1105Certain income disallowed for purposes of the earned income tax credit
- Sec. 1201American opportunity tax credit
- Sec. 1201American opportunity tax credit
- Sec. 1201American opportunity tax credit
- Sec. 1201American opportunity tax credit
- Sec. 1202Consolidation of education savings rules
- Sec. 1202Consolidation of education savings rules
- Sec. 1202Consolidation of education savings rules
- Sec. 1202Consolidation of education savings rules
- Sec. 1203Reforms to discharge of certain student loan indebtedness
- Sec. 1203Reforms to discharge of certain student loan indebtedness
- Sec. 1203Reforms to discharge of certain student loan indebtedness
- Sec. 1203Reforms to discharge of certain student loan indebtedness
- Sec. 1204Repeal of other provisions relating to education
- Sec. 1204Repeal of other provisions relating to education
- Sec. 1204Repeal of other provisions relating to education
- Sec. 1204Repeal of other provisions relating to education
- Sec. 1205Rollovers between qualified tuition programs and qualified ABLE programs
- Sec. 1205Rollovers between qualified tuition programs and qualified ABLE programs
- Sec. 1205Rollovers between qualified tuition programs and qualified ABLE programs
- Sec. 1301Repeal of overall limitation on itemized deductions
- Sec. 1301Repeal of overall limitation on itemized deductions
- Sec. 1301Repeal of overall limitation on itemized deductions
- Sec. 1301Repeal of overall limitation on itemized deductions
- Sec. 1302Mortgage interest
- Sec. 1302Mortgage interest
- Sec. 1302Mortgage interest
- Sec. 1302Mortgage interest
- Sec. 1303Repeal of deduction for certain taxes not paid or accrued in a trade or business
- Sec. 1303Repeal of deduction for certain taxes not paid or accrued in a trade or business
- Sec. 1303Repeal of deduction for certain taxes not paid or accrued in a trade or business
- Sec. 1303Repeal of deduction for certain taxes not paid or accrued in a trade or business
- Sec. 1304Repeal of deduction for personal casualty losses
- Sec. 1304Repeal of deduction for personal casualty losses
- Sec. 1304Repeal of deduction for personal casualty losses
- Sec. 1304Repeal of deduction for personal casualty losses
- Sec. 1305Limitation on wagering losses
- Sec. 1305Limitation on wagering losses
- Sec. 1305Limitation on wagering losses
- Sec. 1305Limitation on wagering losses
- Sec. 1306Charitable contributions
- Sec. 1306Charitable contributions
- Sec. 1306Charitable contributions
- Sec. 1306Charitable contributions
- Sec. 1307Repeal of deduction for tax preparation expenses
- Sec. 1307Repeal of deduction for tax preparation expenses
- Sec. 1307Repeal of deduction for tax preparation expenses
- Sec. 1307Repeal of deduction for tax preparation expenses
- Sec. 1308Repeal of medical expense deduction
- Sec. 1308Repeal of medical expense deduction
- Sec. 1308Repeal of medical expense deduction
- Sec. 1308Repeal of medical expense deduction
- Sec. 1309Repeal of deduction for alimony payments
- Sec. 1309Repeal of deduction for alimony payments
- Sec. 1309Repeal of deduction for alimony payments
- Sec. 1309Repeal of deduction for alimony payments
- Sec. 1310Repeal of deduction for moving expenses
- Sec. 1310Repeal of deduction for moving expenses
- Sec. 1310Repeal of deduction for moving expenses
- Sec. 1310Repeal of deduction for moving expenses
- Sec. 1311Termination of deduction and exclusions for contributions to medical savings accounts
- Sec. 1311Termination of deduction and exclusions for contributions to medical savings accounts
- Sec. 1311Termination of deduction and exclusions for contributions to medical savings accounts
- Sec. 1311Termination of deduction and exclusions for contributions to medical savings accounts
- Sec. 1312Denial of deduction for expenses attributable to the trade or business of being an employee
- Sec. 1312Denial of deduction for expenses attributable to the trade or business of being an employee
- Sec. 1312Denial of deduction for expenses attributable to the trade or business of being an employee
- Sec. 1312Denial of deduction for expenses attributable to the trade or business of being an employee
- Sec. 1401Limitation on exclusion for employer-provided housing
- Sec. 1401Limitation on exclusion for employer-provided housing
- Sec. 1401Limitation on exclusion for employer-provided housing
- Sec. 1401Limitation on exclusion for employer-provided housing
- Sec. 1402Exclusion of gain from sale of a principal residence
- Sec. 1402Exclusion of gain from sale of a principal residence
- Sec. 1402Exclusion of gain from sale of a principal residence
- Sec. 1402Exclusion of gain from sale of a principal residence
- Sec. 1403Repeal of exclusion, etc., for employee achievement awards
- Sec. 1403Repeal of exclusion, etc., for employee achievement awards
- Sec. 1403Repeal of exclusion, etc., for employee achievement awards
- Sec. 1403Repeal of exclusion, etc., for employee achievement awards
- Sec. 1404Sunset of exclusion for dependent care assistance programs
- Sec. 1404Repeal of exclusion for dependent care assistance programs
- Sec. 1404Sunset of exclusion for dependent care assistance programs
- Sec. 1404Sunset of exclusion for dependent care assistance programs
- Sec. 1405Repeal of exclusion for qualified moving expense reimbursement
- Sec. 1405Repeal of exclusion for qualified moving expense reimbursement
- Sec. 1405Repeal of exclusion for qualified moving expense reimbursement
- Sec. 1405Repeal of exclusion for qualified moving expense reimbursement
- Sec. 1406Repeal of exclusion for adoption assistance programs
- Sec. 1406Repeal of exclusion for adoption assistance programs
- Sec. 1406Repeal of exclusion for adoption assistance programs
- Sec. 1406Repeal of exclusion for adoption assistance programs
- Sec. 1501Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions
- Sec. 1501Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions
- Sec. 1501Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions
- Sec. 1501Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions
- Sec. 1502Reduction in minimum age for allowable in-service distributions
- Sec. 1502Reduction in minimum age for allowable in-service distributions
- Sec. 1502Reduction in minimum age for allowable in-service distributions
- Sec. 1502Reduction in minimum age for allowable in-service distributions
- Sec. 1503Modification of rules governing hardship distributions
- Sec. 1503Modification of rules governing hardship distributions
- Sec. 1503Modification of rules governing hardship distributions
- Sec. 1503Modification of rules governing hardship distributions
- Sec. 1504Modification of rules relating to hardship withdrawals from cash or deferred arrangements
- Sec. 1504Modification of rules relating to hardship withdrawals from cash or deferred arrangements
- Sec. 1504Modification of rules relating to hardship withdrawals from cash or deferred arrangements
- Sec. 1504Modification of rules relating to hardship withdrawals from cash or deferred arrangements
- Sec. 1505Extended rollover period for the rollover of plan loan offset amounts in certain cases
- Sec. 1505Extended rollover period for the rollover of plan loan offset amounts in certain cases
- Sec. 1505Extended rollover period for the rollover of plan loan offset amounts in certain cases
- Sec. 1505Extended rollover period for the rollover of plan loan offset amounts in certain cases
- Sec. 1506Modification of nondiscrimination rules to protect older, longer service participants
- Sec. 1506Modification of nondiscrimination rules to protect older, longer service participants
- Sec. 1506Modification of nondiscrimination rules to protect older, longer service participants
- Sec. 1506Modification of nondiscrimination rules to protect older, longer service participants
- Sec. 1601Increase in credit against estate, gift, and generation-skipping transfer tax
- Sec. 1601Increase in credit against estate, gift, and generation-skipping transfer tax
- Sec. 1601Increase in credit against estate, gift, and generation-skipping transfer tax
- Sec. 1601Increase in credit against estate, gift, and generation-skipping transfer tax
- Sec. 1602Repeal of estate and generation-skipping transfer taxes
- Sec. 1602Repeal of estate and generation-skipping transfer taxes
- Sec. 1602Repeal of estate and generation-skipping transfer taxes
- Sec. 1602Repeal of estate and generation-skipping transfer taxes
- Sec. 2001Repeal of alternative minimum tax
- Sec. 2001Repeal of alternative minimum tax
- Sec. 2001Repeal of alternative minimum tax
- Sec. 2001Repeal of alternative minimum tax
- Sec. 3001Reduction in corporate tax rate
- Sec. 3001Reduction in corporate tax rate
- Sec. 3001Reduction in corporate tax rate
- Sec. 3001Reduction in corporate tax rate
- Sec. 3101Increased expensing
- Sec. 3101Increased expensing
- Sec. 3101Increased expensing
- Sec. 3101Increased expensing
- Sec. 3201Expansion of section 179 expensing
- Sec. 3201Expansion of section 179 expensing
- Sec. 3201Expansion of section 179 expensing
- Sec. 3201Expansion of section 179 expensing
- Sec. 3202Small business accounting method reform and simplification
- Sec. 3202Small business accounting method reform and simplification
- Sec. 3202Small business accounting method reform and simplification
- Sec. 3202Small business accounting method reform and simplification
- Sec. 3203Small business exception from limitation on deduction of business interest
- Sec. 3203Small business exception from limitation on deduction of business interest
- Sec. 3203Small business exception from limitation on deduction of business interest
- Sec. 3203Small business exception from limitation on deduction of business interest
- Sec. 3204Modification of treatment of S corporation conversions to C corporations
- Sec. 3204Modification of treatment of S corporation conversions to C corporations
- Sec. 3204Modification of treatment of S corporation conversions to C corporations
- Sec. 3301Interest
- Sec. 3301Interest
- Sec. 3301Interest
- Sec. 3301Interest
- Sec. 3302Modification of net operating loss deduction
- Sec. 3302Modification of net operating loss deduction
- Sec. 3302Modification of net operating loss deduction
- Sec. 3302Modification of net operating loss deduction
- Sec. 3303Like-kind exchanges of real property
- Sec. 3303Like-kind exchanges of real property
- Sec. 3303Like-kind exchanges of real property
- Sec. 3303Like-kind exchanges of real property
- Sec. 3304Revision of treatment of contributions to capital
- Sec. 3304Revision of treatment of contributions to capital
- Sec. 3304Revision of treatment of contributions to capital
- Sec. 3304Revision of treatment of contributions to capital
- Sec. 3305Repeal of deduction for local lobbying expenses
- Sec. 3305Repeal of deduction for local lobbying expenses
- Sec. 3305Repeal of deduction for local lobbying expenses
- Sec. 3305Repeal of deduction for local lobbying expenses
- Sec. 3306Repeal of deduction for income attributable to domestic production activities
- Sec. 3306Repeal of deduction for income attributable to domestic production activities
- Sec. 3306Repeal of deduction for income attributable to domestic production activities
- Sec. 3306Repeal of deduction for income attributable to domestic production activities
- Sec. 3307Entertainment, etc. expenses
- Sec. 3307Entertainment, etc. expenses
- Sec. 3307Entertainment, etc. expenses
- Sec. 3307Entertainment, etc. expenses
- Sec. 3308Unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed
- Sec. 3308Unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed
- Sec. 3308Unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed
- Sec. 3308Unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed
- Sec. 3309Limitation on deduction for FDIC premiums
- Sec. 3309Limitation on deduction for FDIC premiums
- Sec. 3309Limitation on deduction for FDIC premiums
- Sec. 3309Limitation on deduction for FDIC premiums
- Sec. 3310Repeal of rollover of publicly traded securities gain into specialized small business investment companies
- Sec. 3310Repeal of rollover of publicly traded securities gain into specialized small business investment companies
- Sec. 3310Repeal of rollover of publicly traded securities gain into specialized small business investment companies
- Sec. 3310Repeal of rollover of publicly traded securities gain into specialized small business investment companies
- Sec. 3311Certain self-created property not treated as a capital asset
- Sec. 3311Certain self-created property not treated as a capital asset
- Sec. 3311Certain self-created property not treated as a capital asset
- Sec. 3311Certain self-created property not treated as a capital asset
- Sec. 3312Repeal of special rule for sale or exchange of patents
- Sec. 3312Repeal of special rule for sale or exchange of patents
- Sec. 3312Repeal of special rule for sale or exchange of patents
- Sec. 3312Repeal of special rule for sale or exchange of patents
- Sec. 3313Repeal of technical termination of partnerships
- Sec. 3313Repeal of technical termination of partnerships
- Sec. 3313Repeal of technical termination of partnerships
- Sec. 3313Repeal of technical termination of partnerships
- Sec. 3314Recharacterization of certain gains in the case of partnership profits interests held in connection with performance of investment services
- Sec. 3314Recharacterization of certain gains in the case of partnership profits interests held in connection with performance of investment services
- Sec. 3314Recharacterization of certain gains in the case of partnership profits interests held in connection with performance of investment services
- Sec. 3315Amortization of research and experimental expenditures
- Sec. 3315Amortization of research and experimental expenditures
- Sec. 3315Amortization of research and experimental expenditures
- Sec. 3316Uniform treatment of expenses in contingency fee cases
- Sec. 3316Uniform treatment of expenses in contingency fee cases
- Sec. 3316Uniform treatment of expenses in contingency fee cases
- Sec. 3401Repeal of credit for clinical testing expenses for certain drugs for rare diseases or conditions
- Sec. 3401Repeal of credit for clinical testing expenses for certain drugs for rare diseases or conditions
- Sec. 3401Repeal of credit for clinical testing expenses for certain drugs for rare diseases or conditions
- Sec. 3401Repeal of credit for clinical testing expenses for certain drugs for rare diseases or conditions
- Sec. 3402Repeal of employer-provided child care credit
- Sec. 3402Repeal of employer-provided child care credit
- Sec. 3402Repeal of employer-provided child care credit
- Sec. 3402Repeal of employer-provided child care credit
- Sec. 3403Repeal of rehabilitation credit
- Sec. 3403Repeal of rehabilitation credit
- Sec. 3403Repeal of rehabilitation credit
- Sec. 3403Repeal of rehabilitation credit
- Sec. 3404Repeal of work opportunity tax credit
- Sec. 3404Repeal of work opportunity tax credit
- Sec. 3404Repeal of work opportunity tax credit
- Sec. 3404Repeal of work opportunity tax credit
- Sec. 3405Repeal of deduction for certain unused business credits
- Sec. 3405Repeal of deduction for certain unused business credits
- Sec. 3405Repeal of deduction for certain unused business credits
- Sec. 3405Repeal of deduction for certain unused business credits
- Sec. 3406Termination of new markets tax credit
- Sec. 3406Termination of new markets tax credit
- Sec. 3406Termination of new markets tax credit
- Sec. 3406Termination of new markets tax credit
- Sec. 3407Repeal of credit for expenditures to provide access to disabled individuals
- Sec. 3407Repeal of credit for expenditures to provide access to disabled individuals
- Sec. 3407Repeal of credit for expenditures to provide access to disabled individuals
- Sec. 3407Repeal of credit for expenditures to provide access to disabled individuals
- Sec. 3408Modification of credit for portion of employer social security taxes paid with respect to employee tips
- Sec. 3408Modification of credit for portion of employer social security taxes paid with respect to employee tips
- Sec. 3408Modification of credit for portion of employer social security taxes paid with respect to employee tips
- Sec. 3408Modification of credit for portion of employer social security taxes paid with respect to employee tips
- Sec. 3501Modifications to credit for electricity produced from certain renewable resources
- Sec. 3501Modifications to credit for electricity produced from certain renewable resources
- Sec. 3501Modifications to credit for electricity produced from certain renewable resources
- Sec. 3501Modifications to credit for electricity produced from certain renewable resources
- Sec. 3502Modification of the energy investment tax credit
- Sec. 3502Modification of the energy investment tax credit
- Sec. 3502Modification of the energy investment tax credit
- Sec. 3502Modification of the energy investment tax credit
- Sec. 3503Extension and phaseout of residential energy efficient property
- Sec. 3503Extension and phaseout of residential energy efficient property
- Sec. 3503Extension and phaseout of residential energy efficient property
- Sec. 3503Extension and phaseout of residential energy efficient property
- Sec. 3504Repeal of enhanced oil recovery credit
- Sec. 3504Repeal of enhanced oil recovery credit
- Sec. 3504Repeal of enhanced oil recovery credit
- Sec. 3504Repeal of enhanced oil recovery credit
- Sec. 3505Repeal of credit for producing oil and gas from marginal wells
- Sec. 3505Repeal of credit for producing oil and gas from marginal wells
- Sec. 3505Repeal of credit for producing oil and gas from marginal wells
- Sec. 3505Repeal of credit for producing oil and gas from marginal wells
- Sec. 3506Modifications of credit for production from advanced nuclear power facilities
- Sec. 3506Modifications of credit for production from advanced nuclear power facilities
- Sec. 3506Modifications of credit for production from advanced nuclear power facilities
- Sec. 3506Modifications of credit for production from advanced nuclear power facilities
- Sec. 3601Termination of private activity bonds
- Sec. 3601Termination of private activity bonds
- Sec. 3601Termination of private activity bonds
- Sec. 3601Termination of private activity bonds
- Sec. 3602Repeal of advance refunding bonds
- Sec. 3602Repeal of advance refunding bonds
- Sec. 3602Repeal of advance refunding bonds
- Sec. 3602Repeal of advance refunding bonds
- Sec. 3603Repeal of tax credit bonds
- Sec. 3603Repeal of tax credit bonds
- Sec. 3603Repeal of tax credit bonds
- Sec. 3603Repeal of tax credit bonds
- Sec. 3604No tax exempt bonds for professional stadiums
- Sec. 3604No tax exempt bonds for professional stadiums
- Sec. 3604No tax exempt bonds for professional stadiums
- Sec. 3604No tax exempt bonds for professional stadiums
- Sec. 3701Net operating losses of life insurance companies
- Sec. 3701Net operating losses of life insurance companies
- Sec. 3701Net operating losses of life insurance companies
- Sec. 3701Net operating losses of life insurance companies
- Sec. 3702Repeal of small life insurance company deduction
- Sec. 3702Repeal of small life insurance company deduction
- Sec. 3702Repeal of small life insurance company deduction
- Sec. 3702Repeal of small life insurance company deduction
- Sec. 3703Surtax on life insurance company taxable income
- Sec. 3703Computation of life insurance tax reserves
- Sec. 3703Surtax on life insurance company taxable income
- Sec. 3703Surtax on life insurance company taxable income
- Sec. 3704Adjustment for change in computing reserves
- Sec. 3704Adjustment for change in computing reserves
- Sec. 3704Adjustment for change in computing reserves
- Sec. 3704Adjustment for change in computing reserves
- Sec. 3705Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account
- Sec. 3705Modification of rules for life insurance proration for purposes of determining the dividends received deduction
- Sec. 3705Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account
- Sec. 3705Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account
- Sec. 3706Modification of proration rules for property and casualty insurance companies
- Sec. 3706Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account
- Sec. 3706Modification of proration rules for property and casualty insurance companies
- Sec. 3706Modification of proration rules for property and casualty insurance companies
- Sec. 3707Modification of discounting rules for property and casualty insurance companies
- Sec. 3707Modification of proration rules for property and casualty insurance companies
- Sec. 3707Modification of discounting rules for property and casualty insurance companies
- Sec. 3707Modification of discounting rules for property and casualty insurance companies
- Sec. 3708Repeal of special estimated tax payments
- Sec. 3708Modification of discounting rules for property and casualty insurance companies
- Sec. 3708Repeal of special estimated tax payments
- Sec. 3708Repeal of special estimated tax payments
- Sec. 3709Repeal of special estimated tax payments
- Sec. 3710Capitalization of certain policy acquisition expenses
- Sec. 3801Modification of limitation on excessive employee remuneration
- Sec. 3801Nonqualified deferred compensation
- Sec. 3801Modification of limitation on excessive employee remuneration
- Sec. 3801Modification of limitation on excessive employee remuneration
- Sec. 3802Excise tax on excess tax-exempt organization executive compensation
- Sec. 3802Modification of limitation on excessive employee remuneration
- Sec. 3802Excise tax on excess tax-exempt organization executive compensation
- Sec. 3802Excise tax on excess tax-exempt organization executive compensation
- Sec. 3803Treatment of qualified equity grants
- Sec. 3803Excise tax on excess tax-exempt organization executive compensation
- Sec. 3803Treatment of qualified equity grants
- Sec. 3803Treatment of qualified equity grants
- Sec. 4001Deduction for foreign-source portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Sec. 4001Deduction for foreign-source portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Sec. 4001Deduction for foreign-source portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Sec. 4001Deduction for foreign-source portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Sec. 4002Application of participation exemption to investments in United States property
- Sec. 4002Application of participation exemption to investments in United States property
- Sec. 4002Application of participation exemption to investments in United States property
- Sec. 4002Application of participation exemption to investments in United States property
- Sec. 4003Limitation on losses with respect to specified 10-percent owned foreign corporations
- Sec. 4003Limitation on losses with respect to specified 10-percent owned foreign corporations
- Sec. 4003Limitation on losses with respect to specified 10-percent owned foreign corporations
- Sec. 4003Limitation on losses with respect to specified 10-percent owned foreign corporations
- Sec. 4004Treatment of deferred foreign income upon transition to participation exemption system of taxation
- Sec. 4004Treatment of deferred foreign income upon transition to participation exemption system of taxation
- Sec. 4004Treatment of deferred foreign income upon transition to participation exemption system of taxation
- Sec. 4004Treatment of deferred foreign income upon transition to participation exemption system of taxation
- Sec. 4101Repeal of section 902 indirect foreign tax credits; determination of section 960 credit on current year basis
- Sec. 4101Repeal of section 902 indirect foreign tax credits; determination of section 960 credit on current year basis
- Sec. 4101Repeal of section 902 indirect foreign tax credits; determination of section 960 credit on current year basis
- Sec. 4101Repeal of section 902 indirect foreign tax credits; determination of section 960 credit on current year basis
- Sec. 4102Source of income from sales of inventory determined solely on basis of production activities
- Sec. 4102Source of income from sales of inventory determined solely on basis of production activities
- Sec. 4102Source of income from sales of inventory determined solely on basis of production activities
- Sec. 4102Source of income from sales of inventory determined solely on basis of production activities
- Sec. 4201Repeal of inclusion based on withdrawal of previously excluded subpart F income from qualified investment
- Sec. 4201Repeal of inclusion based on withdrawal of previously excluded subpart F income from qualified investment
- Sec. 4201Repeal of inclusion based on withdrawal of previously excluded subpart F income from qualified investment
- Sec. 4201Repeal of inclusion based on withdrawal of previously excluded subpart F income from qualified investment
- Sec. 4202Repeal of treatment of foreign base company oil related income as subpart F income
- Sec. 4202Repeal of treatment of foreign base company oil related income as subpart F income
- Sec. 4202Repeal of treatment of foreign base company oil related income as subpart F income
- Sec. 4202Repeal of treatment of foreign base company oil related income as subpart F income
- Sec. 4203Inflation adjustment of de minimis exception for foreign base company income
- Sec. 4203Inflation adjustment of de minimis exception for foreign base company income
- Sec. 4203Inflation adjustment of de minimis exception for foreign base company income
- Sec. 4203Inflation adjustment of de minimis exception for foreign base company income
- Sec. 4204Look-thru rule for related controlled foreign corporations made permanent
- Sec. 4204Look-thru rule for related controlled foreign corporations made permanent
- Sec. 4204Look-thru rule for related controlled foreign corporations made permanent
- Sec. 4204Look-thru rule for related controlled foreign corporations made permanent
- Sec. 4205Modification of stock attribution rules for determining status as a controlled foreign corporation
- Sec. 4205Modification of stock attribution rules for determining status as a controlled foreign corporation
- Sec. 4205Modification of stock attribution rules for determining status as a controlled foreign corporation
- Sec. 4205Modification of stock attribution rules for determining status as a controlled foreign corporation
- Sec. 4206Elimination of requirement that corporation must be controlled for 30 days before subpart F inclusions apply
- Sec. 4206Elimination of requirement that corporation must be controlled for 30 days before subpart F inclusions apply
- Sec. 4206Elimination of requirement that corporation must be controlled for 30 days before subpart F inclusions apply
- Sec. 4206Elimination of requirement that corporation must be controlled for 30 days before subpart F inclusions apply
- Sec. 4301Current year inclusion by United States shareholders with foreign high returns
- Sec. 4301Current year inclusion by United States shareholders with foreign high returns
- Sec. 4301Current year inclusion by United States shareholders with foreign high returns
- Sec. 4301Current year inclusion by United States shareholders with foreign high returns
- Sec. 4302Limitation on deduction of interest by domestic corporations which are members of an international financial reporting group
- Sec. 4302Limitation on deduction of interest by domestic corporations which are members of an international financial reporting group
- Sec. 4302Limitation on deduction of interest by domestic corporations which are members of an international financial reporting group
- Sec. 4302Limitation on deduction of interest by domestic corporations which are members of an international financial reporting group
- Sec. 4303Excise tax on certain payments from domestic corporations to related foreign corporations; election to treat such payments as effectively connected income
- Sec. 4303Excise tax on certain payments from domestic corporations to related foreign corporations; election to treat such payments as effectively connected income
- Sec. 4303Excise tax on certain payments from domestic corporations to related foreign corporations; election to treat such payments as effectively connected income
- Sec. 4303Excise tax on certain payments from domestic corporations to related foreign corporations; election to treat such payments as effectively connected income
- Sec. 4401Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico
- Sec. 4401Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico
- Sec. 4401Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico
- Sec. 4401Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico
- Sec. 4402Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands
- Sec. 4402Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands
- Sec. 4402Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands
- Sec. 4402Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands
- Sec. 4403Extension of American Samoa economic development credit
- Sec. 4403Extension of American Samoa economic development credit
- Sec. 4403Extension of American Samoa economic development credit
- Sec. 4403Extension of American Samoa economic development credit
- Sec. 4501Restriction on insurance business exception to passive foreign investment company rules
- Sec. 4501Restriction on insurance business exception to passive foreign investment company rules
- Sec. 4501Restriction on insurance business exception to passive foreign investment company rules
- Sec. 4501Restriction on insurance business exception to passive foreign investment company rules
- Sec. 4502Limitation on treaty benefits for certain deductible payments
- Sec. 5001Clarification of unrelated business income tax treatment of entities treated as exempt from taxation under section 501(a)
- Sec. 5001Clarification of unrelated business income tax treatment of entities treated as exempt from taxation under section 501(a)
- Sec. 5001Clarification of unrelated business income tax treatment of entities treated as exempt from taxation under section 501(a)
- Sec. 5001Clarification of unrelated business income tax treatment of entities treated as exempt from taxation under section 501(a)
- Sec. 5002Exclusion of research income limited to publicly available research
- Sec. 5002Exclusion of research income limited to publicly available research
- Sec. 5002Exclusion of research income limited to publicly available research
- Sec. 5002Exclusion of research income limited to publicly available research
- Sec. 5101Simplification of excise tax on private foundation investment income
- Sec. 5101Simplification of excise tax on private foundation investment income
- Sec. 5101Simplification of excise tax on private foundation investment income
- Sec. 5101Simplification of excise tax on private foundation investment income
- Sec. 5102Private operating foundation requirements relating to operation of art museum
- Sec. 5102Private operating foundation requirements relating to operation of art museum
- Sec. 5102Private operating foundation requirements relating to operation of art museum
- Sec. 5102Private operating foundation requirements relating to operation of art museum
- Sec. 5103Excise tax based on investment income of private colleges and universities
- Sec. 5103Excise tax based on investment income of private colleges and universities
- Sec. 5103Excise tax based on investment income of private colleges and universities
- Sec. 5103Excise tax based on investment income of private colleges and universities
- Sec. 5104Exception from private foundation excess business holding tax for independently-operated philanthropic business holdings
- Sec. 5104Exception from private foundation excess business holding tax for independently-operated philanthropic business holdings
- Sec. 5104Exception from private foundation excess business holding tax for independently-operated philanthropic business holdings
- Sec. 5104Exception from private foundation excess business holding tax for independently-operated philanthropic business holdings
- Sec. 5201501(c)(3) organizations permitted to make statements relating to political campaign in ordinary course of activities
- Sec. 5201Churches permitted to make statements relating to political campaign in ordinary course of religious services and activities
- Sec. 5201501(c)(3) organizations permitted to make statements relating to political campaign in ordinary course of activities
- Sec. 5201501(c)(3) organizations permitted to make statements relating to political campaign in ordinary course of activities
- Sec. 5202Additional reporting requirements for donor advised fund sponsoring organizations
- Sec. 5202Additional reporting requirements for donor advised fund sponsoring organizations
- Sec. 5202Additional reporting requirements for donor advised fund sponsoring organizations
- Sec. 5202Additional reporting requirements for donor advised fund sponsoring organizations
- Sec. 11000Short title, etc
- Sec. 11000Short title, etc
- Sec. 11000Short title, etc
- Sec. 11001Modification of rates
- Sec. 11001Modification of rates
- Sec. 11001Modification of rates
- Sec. 11002Inflation adjustments based on chained CPI
- Sec. 11002Inflation adjustments based on chained CPI
- Sec. 11002Inflation adjustments based on chained CPI
- Sec. 11011Deduction for qualified business income
- Sec. 11011Deduction for qualified business income
- Sec. 11011Deduction for qualified business income
- Sec. 11012Limitation on losses for taxpayers other than corporations
- Sec. 11012Limitation on losses for taxpayers other than corporations
- Sec. 11012Limitation on losses for taxpayers other than corporations
- Sec. 11021Increase in standard deduction
- Sec. 11021Increase in standard deduction
- Sec. 11021Increase in standard deduction
- Sec. 11022Increase in and modification of child tax credit
- Sec. 11022Increase in and modification of child tax credit
- Sec. 11022Increase in and modification of child tax credit
- Sec. 11023Increased limitation for certain charitable contributions
- Sec. 11023Increased limitation for certain charitable contributions
- Sec. 11023Increased limitation for certain charitable contributions
- Sec. 11024Increased contributions to ABLE accounts
- Sec. 11024Increased contributions to ABLE accounts
- Sec. 11024Increased contributions to ABLE accounts
- Sec. 11025Rollovers to ABLE programs from 529 programs
- Sec. 11025Rollovers to ABLE programs from 529 programs
- Sec. 11025Rollovers to ABLE programs from 529 programs
- Sec. 11026Treatment of certain individuals performing services in the Sinai Peninsula of Egypt
- Sec. 11026Treatment of certain individuals performing services in the Sinai Peninsula of Egypt
- Sec. 11026Treatment of certain individuals performing services in the Sinai Peninsula of Egypt
- Sec. 11027Extension of waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals
- Sec. 11027Temporary reduction in medical expense deduction floor
- Sec. 11027Temporary reduction in medical expense deduction floor
- Sec. 11028Temporary reduction in medical expense deduction floor
- Sec. 11028Relief for 2016 disaster areas
- Sec. 11028Relief for 2016 disaster areas
- Sec. 11029Relief for 2016 disaster areas
- Sec. 11031Treatment of student loans discharged on account of death or disability
- Sec. 11031Treatment of student loans discharged on account of death or disability
- Sec. 11031Treatment of student loans discharged on account of death or disability
- Sec. 11032Increase in deduction for teacher expenses
- Sec. 11032529 account funding for elementary and secondary education
- Sec. 11032529 account funding for elementary and secondary education
- Sec. 11033529 account funding for elementary and secondary education
- Sec. 11041Suspension of deduction for personal exemptions
- Sec. 11041Suspension of deduction for personal exemptions
- Sec. 11041Suspension of deduction for personal exemptions
- Sec. 11042Suspension of deduction for State and local, etc. taxes
- Sec. 11042Limitation on deduction for State and local, etc. taxes
- Sec. 11042Limitation on deduction for State and local, etc. taxes
- Sec. 11043Suspension of deduction for home equity interest
- Sec. 11043Limitation on deduction for qualified residence interest
- Sec. 11043Limitation on deduction for qualified residence interest
- Sec. 11044Modification of deduction for personal casualty losses
- Sec. 11044Modification of deduction for personal casualty losses
- Sec. 11044Modification of deduction for personal casualty losses
- Sec. 11045Suspension of miscellaneous itemized deductions
- Sec. 11045Suspension of miscellaneous itemized deductions
- Sec. 11045Suspension of miscellaneous itemized deductions
- Sec. 11046Suspension of overall limitation on itemized deductions
- Sec. 11046Suspension of overall limitation on itemized deductions
- Sec. 11046Suspension of overall limitation on itemized deductions
- Sec. 11047Modification of exclusion of gain from sale of principal residence
- Sec. 11047Suspension of exclusion for qualified bicycle commuting reimbursement
- Sec. 11047Suspension of exclusion for qualified bicycle commuting reimbursement
- Sec. 11048Suspension of exclusion for qualified bicycle commuting reimbursement
- Sec. 11048Suspension of exclusion for qualified moving expense reimbursement
- Sec. 11048Suspension of exclusion for qualified moving expense reimbursement
- Sec. 11049Suspension of exclusion for qualified moving expense reimbursement
- Sec. 11049Suspension of deduction for moving expenses
- Sec. 11049Suspension of deduction for moving expenses
- Sec. 11050Suspension of deduction for moving expenses
- Sec. 11050Limitation on wagering losses
- Sec. 11050Limitation on wagering losses
- Sec. 11051Limitation on wagering losses
- Sec. 11051Repeal of deduction for alimony payments
- Sec. 11051Repeal of deduction for alimony payments
- Sec. 11061Increase in estate and gift tax exemption
- Sec. 11061Increase in estate and gift tax exemption
- Sec. 11061Increase in estate and gift tax exemption
- Sec. 11071Extension of time limit for contesting IRS levy
- Sec. 11071Extension of time limit for contesting IRS levy
- Sec. 11071Extension of time limit for contesting IRS levy
- Sec. 11072Modification of user fee requirements for installment agreements
- Sec. 11073Attorneys' fees relating to awards to whistleblowers
- Sec. 11074Clarification of whistleblower awards
- Sec. 11081Elimination of shared responsibility payment for individuals failing to maintain minimum essential coverage
- Sec. 11081Elimination of shared responsibility payment for individuals failing to maintain minimum essential coverage
- Sec. 11081Elimination of shared responsibility payment for individuals failing to maintain minimum essential coverage
- Sec. 12001Increased exemption for individuals
- Sec. 12001Repeal of tax for corporations
- Sec. 12001Repeal of tax for corporations
- Sec. 12002Credit for prior year minimum tax liability of corporations
- Sec. 12002Credit for prior year minimum tax liability of corporations
- Sec. 12003Increased exemption for individuals
- Sec. 12003Increased exemption for individuals
- Sec. 1300120-percent corporate tax rate
- Sec. 1300121-percent corporate tax rate
- Sec. 1300121-percent corporate tax rate
- Sec. 13002Reduction in dividend received deductions to reflect lower corporate income tax rates
- Sec. 13002Reduction in dividend received deductions to reflect lower corporate income tax rates
- Sec. 13002Reduction in dividend received deductions to reflect lower corporate income tax rates
- Sec. 13101Modifications of rules for expensing depreciable business assets
- Sec. 13101Modifications of rules for expensing depreciable business assets
- Sec. 13101Modifications of rules for expensing depreciable business assets
- Sec. 13102Modifications of gross receipts test for use of cash method of accounting by corporations and partnerships
- Sec. 13102Small business accounting method reform and simplification
- Sec. 13102Small business accounting method reform and simplification
- Sec. 13103Clarification of inventory accounting rules for small businesses
- Sec. 13104Modification of rules for uniform capitalization of certain expenses
- Sec. 13105Increase in gross receipts test for construction contract exception to percentage of completion method
- Sec. 13201Temporary 100-percent expensing for certain business assets
- Sec. 13201Temporary 100-percent expensing for certain business assets
- Sec. 13201Temporary 100-percent expensing for certain business assets
- Sec. 13202Modifications to depreciation limitations on luxury automobiles and personal use property
- Sec. 13202Modifications to depreciation limitations on luxury automobiles and personal use property
- Sec. 13202Modifications to depreciation limitations on luxury automobiles and personal use property
- Sec. 13203Modifications of treatment of certain farm property
- Sec. 13203Modifications of treatment of certain farm property
- Sec. 13203Modifications of treatment of certain farm property
- Sec. 13204Applicable recovery period for real property
- Sec. 13204Applicable recovery period for real property
- Sec. 13204Applicable recovery period for real property
- Sec. 13205Use of alternative depreciation system for electing farming businesses
- Sec. 13205Use of alternative depreciation system for electing farming businesses
- Sec. 13205Use of alternative depreciation system for electing farming businesses
- Sec. 13206Amortization of research and experimental expenditures
- Sec. 13206Amortization of research and experimental expenditures
- Sec. 13206Amortization of research and experimental expenditures
- Sec. 13207Expensing of certain costs of replanting citrus plants lost by reason of casualty
- Sec. 13207Expensing of certain costs of replanting citrus plants lost by reason of casualty
- Sec. 13207Expensing of certain costs of replanting citrus plants lost by reason of casualty
- Sec. 13221Certain special rules for taxable year of inclusion
- Sec. 13221Certain special rules for taxable year of inclusion
- Sec. 13221Certain special rules for taxable year of inclusion
- Sec. 13301Limitation on deduction for interest
- Sec. 13301Limitation on deduction for interest
- Sec. 13301Limitation on deduction for interest
- Sec. 13302Modification of net operating loss deduction
- Sec. 13302Modification of net operating loss deduction
- Sec. 13302Modification of net operating loss deduction
- Sec. 13303Like-kind exchanges of real property
- Sec. 13303Like-kind exchanges of real property
- Sec. 13303Like-kind exchanges of real property
- Sec. 13304Limitation on deduction by employers of expenses for fringe benefits
- Sec. 13304Limitation on deduction by employers of expenses for fringe benefits
- Sec. 13304Limitation on deduction by employers of expenses for fringe benefits
- Sec. 13305Repeal of deduction for income attributable to domestic production activities
- Sec. 13305Repeal of deduction for income attributable to domestic production activities
- Sec. 13305Repeal of deduction for income attributable to domestic production activities
- Sec. 13306Denial of deduction for certain fines, penalties, and other amounts
- Sec. 13306Denial of deduction for certain fines, penalties, and other amounts
- Sec. 13306Denial of deduction for certain fines, penalties, and other amounts
- Sec. 13307Denial of deduction for settlements subject to nondisclosure agreements paid in connection with sexual harassment or sexual abuse
- Sec. 13307Denial of deduction for settlements subject to nondisclosure agreements paid in connection with sexual harassment or sexual abuse
- Sec. 13307Denial of deduction for settlements subject to nondisclosure agreements paid in connection with sexual harassment or sexual abuse
- Sec. 13308Repeal of deduction for local lobbying expenses
- Sec. 13308Repeal of deduction for local lobbying expenses
- Sec. 13308Repeal of deduction for local lobbying expenses
- Sec. 13309Recharacterization of certain gains in the case of partnership profits interests held in connection with performance of investment services
- Sec. 13309Recharacterization of certain gains in the case of partnership profits interests held in connection with performance of investment services
- Sec. 13309Recharacterization of certain gains in the case of partnership profits interests held in connection with performance of investment services
- Sec. 13310Prohibition on cash, gift cards, and other non-tangible personal property as employee achievement awards
- Sec. 13310Prohibition on cash, gift cards, and other non-tangible personal property as employee achievement awards
- Sec. 13310Prohibition on cash, gift cards, and other non-tangible personal property as employee achievement awards
- Sec. 13311Floor plan financing
- Sec. 13311Elimination of deduction for living expenses incurred by members of congress
- Sec. 13311Elimination of deduction for living expenses incurred by members of congress
- Sec. 13312Elimination of deduction for living expenses incurred by members of Congress
- Sec. 13312Certain contributions by governmental entities not treated as contributions to capital
- Sec. 13312Certain contributions by governmental entities not treated as contributions to capital
- Sec. 13313Repeal of rollover of publicly traded securities gain into specialized small business investment companies
- Sec. 13313Repeal of rollover of publicly traded securities gain into specialized small business investment companies
- Sec. 13314Certain self-created property not treated as a capital asset
- Sec. 13314Certain self-created property not treated as a capital asset
- Sec. 13401Modification of orphan drug credit
- Sec. 13401Modification of orphan drug credit
- Sec. 13401Modification of orphan drug credit
- Sec. 13402Rehabilitation credit limited to certified historic structures
- Sec. 13402Rehabilitation credit limited to certified historic structures
- Sec. 13402Rehabilitation credit limited to certified historic structures
- Sec. 13403Employer credit for paid family and medical leave
- Sec. 13403Employer credit for paid family and medical leave
- Sec. 13403Employer credit for paid family and medical leave
- Sec. 13404Repeal of tax credit bonds
- Sec. 13404Repeal of tax credit bonds
- Sec. 13411Treatment of veterans' preference as not violating general public use requirements
- Sec. 13412Increase in credit for certain rural housing
- Sec. 13501Treatment of gain or loss of foreign persons from sale or exchange of interests in partnerships engaged in trade or business within the United States
- Sec. 13501Treatment of gain or loss of foreign persons from sale or exchange of interests in partnerships engaged in trade or business within the united states
- Sec. 13501Treatment of gain or loss of foreign persons from sale or exchange of interests in partnerships engaged in trade or business within the united states
- Sec. 13502Modify definition of substantial built-in loss in the case of transfer of partnership interest
- Sec. 13502Modify definition of substantial built-in loss in the case of transfer of partnership interest
- Sec. 13502Modify definition of substantial built-in loss in the case of transfer of partnership interest
- Sec. 13503Charitable contributions and foreign taxes taken into account in determining limitation on allowance of partner’s share of loss
- Sec. 13503Charitable contributions and foreign taxes taken into account in determining limitation on allowance of partner's share of loss
- Sec. 13503Charitable contributions and foreign taxes taken into account in determining limitation on allowance of partner's share of loss
- Sec. 13504Repeal of technical termination of partnerships
- Sec. 13504Repeal of technical termination of partnerships
- Sec. 13511Net operating losses of life insurance companies
- Sec. 13511Net operating losses of life insurance companies
- Sec. 13511Net operating losses of life insurance companies
- Sec. 13512Repeal of small life insurance company deduction
- Sec. 13512Repeal of small life insurance company deduction
- Sec. 13512Repeal of small life insurance company deduction
- Sec. 13513Adjustment for change in computing reserves
- Sec. 13513Adjustment for change in computing reserves
- Sec. 13513Adjustment for change in computing reserves
- Sec. 13514Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account
- Sec. 13514Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account
- Sec. 13514Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account
- Sec. 13515Modification of proration rules for property and casualty insurance companies
- Sec. 13515Modification of proration rules for property and casualty insurance companies
- Sec. 13515Modification of proration rules for property and casualty insurance companies
- Sec. 13516Repeal of special estimated tax payments
- Sec. 13516Repeal of special estimated tax payments
- Sec. 13516Repeal of special estimated tax payments
- Sec. 13517Computation of life insurance tax reserves
- Sec. 13517Computation of life insurance tax reserves
- Sec. 13517Computation of life insurance tax reserves
- Sec. 13518Modification of rules for life insurance proration for purposes of determining the dividends received deduction
- Sec. 13518Modification of rules for life insurance proration for purposes of determining the dividends received deduction
- Sec. 13518Modification of rules for life insurance proration for purposes of determining the dividends received deduction
- Sec. 13519Capitalization of certain policy acquisition expenses
- Sec. 13519Capitalization of certain policy acquisition expenses
- Sec. 13519Capitalization of certain policy acquisition expenses
- Sec. 13520Tax reporting for life settlement transactions
- Sec. 13520Tax reporting for life settlement transactions
- Sec. 13520Tax reporting for life settlement transactions
- Sec. 13521Clarification of tax basis of life insurance contracts
- Sec. 13521Clarification of tax basis of life insurance contracts
- Sec. 13521Clarification of tax basis of life insurance contracts
- Sec. 13522Exception to transfer for valuable consideration rules
- Sec. 13522Exception to transfer for valuable consideration rules
- Sec. 13522Exception to transfer for valuable consideration rules
- Sec. 13523Modification of discounting rules for property and casualty insurance companies
- Sec. 13523Modification of discounting rules for property and casualty insurance companies
- Sec. 13531Limitation on deduction for FDIC premiums
- Sec. 13531Limitation on deduction for FDIC premiums
- Sec. 13531Limitation on deduction for FDIC premiums
- Sec. 13532Repeal of advance refunding bonds
- Sec. 13532Repeal of advance refunding bonds
- Sec. 13532Repeal of advance refunding bonds
- Sec. 13533Cost basis of specified securities determined without regard to identification
- Sec. 13541Expansion of qualifying beneficiaries of an electing small business trust
- Sec. 13541Expansion of qualifying beneficiaries of an electing small business trust
- Sec. 13541Expansion of qualifying beneficiaries of an electing small business trust
- Sec. 13542Charitable contribution deduction for electing small business trusts
- Sec. 13542Charitable contribution deduction for electing small business trusts
- Sec. 13542Charitable contribution deduction for electing small business trusts
- Sec. 13543Modification of treatment of S corporation conversions to C corporations
- Sec. 13543Modification of treatment of S corporation conversions to C corporations
- Sec. 13543Modification of treatment of S corporation conversions to C corporations
- Sec. 13601Modification of limitation on excessive employee remuneration
- Sec. 13601Modification of limitation on excessive employee remuneration
- Sec. 13601Modification of limitation on excessive employee remuneration
- Sec. 13602Excise tax on excess tax-exempt organization executive compensation
- Sec. 13602Excise tax on excess tax-exempt organization executive compensation
- Sec. 13602Excise tax on excess tax-exempt organization executive compensation
- Sec. 13603Treatment of qualified equity grants
- Sec. 13603Treatment of qualified equity grants
- Sec. 13603Treatment of qualified equity grants
- Sec. 13604Increase in excise tax rate for stock compensation of insiders in expatriated corporations
- Sec. 13604Increase in excise tax rate for stock compensation of insiders in expatriated corporations
- Sec. 13604Increase in excise tax rate for stock compensation of insiders in expatriated corporations
- Sec. 13611Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions
- Sec. 13611Repeal of special rule permitting recharacterization of Roth conversions
- Sec. 13611Repeal of special rule permitting recharacterization of Roth conversions
- Sec. 13612Modification of rules applicable to length of service award plans
- Sec. 13612Modification of rules applicable to length of service award plans
- Sec. 13612Modification of rules applicable to length of service award plans
- Sec. 13613Extended rollover period for plan loan offset amounts
- Sec. 13613Extended rollover period for plan loan offset amounts
- Sec. 13613Extended rollover period for plan loan offset amounts
- Sec. 13701Excise tax based on investment income of private colleges and universities
- Sec. 13701Excise tax based on investment income of private colleges and universities
- Sec. 13701Excise tax based on investment income of private colleges and universities
- Sec. 13702Unrelated business taxable income separately computed for each trade or business activity
- Sec. 13702Unrelated business taxable income separately computed for each trade or business activity
- Sec. 13702Unrelated business taxable income separately computed for each trade or business activity
- Sec. 13703Repeal of deduction for amounts paid in exchange for college athletic event seating rights
- Sec. 13703Unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed
- Sec. 13703Unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed
- Sec. 13704Repeal of substantiation exception in case of contributions reported by donee
- Sec. 13704Repeal of deduction for amounts paid in exchange for college athletic event seating rights
- Sec. 13704Repeal of deduction for amounts paid in exchange for college athletic event seating rights
- Sec. 13705Repeal of substantiation exception in case of contributions reported by donee
- Sec. 13705Repeal of substantiation exception in case of contributions reported by donee
- Sec. 13801Production period for beer, wine, and distilled spirits
- Sec. 13801Production period for beer, wine, and distilled spirits
- Sec. 13801Production period for beer, wine, and distilled spirits
- Sec. 13802Reduced rate of excise tax on beer
- Sec. 13802Reduced rate of excise tax on beer
- Sec. 13802Reduced rate of excise tax on beer
- Sec. 13803Transfer of beer between bonded facilities
- Sec. 13803Transfer of beer between bonded facilities
- Sec. 13803Transfer of beer between bonded facilities
- Sec. 13804Reduced rate of excise tax on certain wine
- Sec. 13804Reduced rate of excise tax on certain wine
- Sec. 13804Reduced rate of excise tax on certain wine
- Sec. 13805Adjustment of alcohol content level for application of excise tax rates
- Sec. 13805Adjustment of alcohol content level for application of excise tax rates
- Sec. 13805Adjustment of alcohol content level for application of excise tax rates
- Sec. 13806Definition of mead and low alcohol by volume wine
- Sec. 13806Definition of mead and low alcohol by volume wine
- Sec. 13806Definition of mead and low alcohol by volume wine
- Sec. 13807Reduced rate of excise tax on certain distilled spirits
- Sec. 13807Reduced rate of excise tax on certain distilled spirits
- Sec. 13807Reduced rate of excise tax on certain distilled spirits
- Sec. 13808Bulk distilled spirits
- Sec. 13808Bulk distilled spirits
- Sec. 13808Bulk distilled spirits
- Sec. 13821Modification of tax treatment of Alaska Native Corporations and settlement trusts
- Sec. 13821Modification of tax treatment of alaska native corporations and settlement trusts
- Sec. 13821Modification of tax treatment of alaska native corporations and settlement trusts
- Sec. 13822Amounts paid for aircraft management services
- Sec. 13822Amounts paid for aircraft management services
- Sec. 13822Amounts paid for aircraft management services
- Sec. 13823Opportunity zones
- Sec. 13823Opportunity zones
- Sec. 13823Opportunity zones
- Sec. 14101Deduction for foreign-source portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Sec. 14101Deduction for foreign-source portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Sec. 14101Deduction for foreign-source portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Sec. 14102Special rules relating to sales or transfers involving specified 10-percent owned foreign corporations
- Sec. 14102Special rules relating to sales or transfers involving specified 10-percent owned foreign corporations
- Sec. 14102Special rules relating to sales or transfers involving specified 10-percent owned foreign corporations
- Sec. 14103Treatment of deferred foreign income upon transition to participation exemption system of taxation
- Sec. 14103Treatment of deferred foreign income upon transition to participation exemption system of taxation
- Sec. 14103Treatment of deferred foreign income upon transition to participation exemption system of taxation
- Sec. 14201Current year inclusion of global intangible low-taxed income by united states shareholders
- Sec. 14201Current year inclusion of global intangible low-taxed income by United States shareholders
- Sec. 14201Current year inclusion of global intangible low-taxed income by united states shareholders
- Sec. 14202Deduction for foreign-derived intangible income and global intangible low-taxed income
- Sec. 14202Deduction for foreign-derived intangible income and global intangible low-taxed income
- Sec. 14202Deduction for foreign-derived intangible income and global intangible low-taxed income
- Sec. 14203Special rules for transfers of intangible property from controlled foreign corporations to United States shareholders
- Sec. 14211Elimination of inclusion of foreign base company oil related income
- Sec. 14211Elimination of inclusion of foreign base company oil related income
- Sec. 14211Elimination of inclusion of foreign base company oil related income
- Sec. 14212Inflation adjustment of de minimis exception for foreign base company income
- Sec. 14212Repeal of inclusion based on withdrawal of previously excluded subpart f income from qualified investment
- Sec. 14212Repeal of inclusion based on withdrawal of previously excluded subpart f income from qualified investment
- Sec. 14213Repeal of inclusion based on withdrawal of previously excluded subpart F income from qualified investment
- Sec. 14213Modification of stock attribution rules for determining status as a controlled foreign corporation
- Sec. 14213Modification of stock attribution rules for determining status as a controlled foreign corporation
- Sec. 14214Modification of stock attribution rules for determining status as a controlled foreign corporation
- Sec. 14214Modification of definition of united states shareholder
- Sec. 14214Modification of definition of united states shareholder
- Sec. 14215Modification of definition of United States shareholder
- Sec. 14215Elimination of requirement that corporation must be controlled for 30 days before subpart f inclusions apply
- Sec. 14215Elimination of requirement that corporation must be controlled for 30 days before subpart f inclusions apply
- Sec. 14216Elimination of requirement that corporation must be controlled for 30 days before subpart F inclusions apply
- Sec. 14217Look-thru rule for related controlled foreign corporations made permanent
- Sec. 14218Corporations eligible for deduction for dividends from controlled foreign corporations exempt from subpart F inclusion for investment in United States property
- Sec. 14221Denial of deduction for interest expense of United States shareholders which are members of worldwide affiliated groups with excess domestic indebtedness
- Sec. 14221Limitations on income shifting through intangible property transfers
- Sec. 14221Limitations on income shifting through intangible property transfers
- Sec. 14222Limitations on income shifting through intangible property transfers
- Sec. 14222Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- Sec. 14222Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- Sec. 14223Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- Sec. 14223Shareholders of surrogate foreign corporations not eligible for reduced rate on dividends
- Sec. 14223Shareholders of surrogate foreign corporations not eligible for reduced rate on dividends
- Sec. 14224Shareholders of surrogate foreign corporations not eligible for reduced rate on dividends
- Sec. 14301Repeal of section 902 indirect foreign tax credits; determination of section 960 credit on current year basis
- Sec. 14301Repeal of section 902 indirect foreign tax credits; determination of section 960 credit on current year basis
- Sec. 14301Repeal of section 902 indirect foreign tax credits; determination of section 960 credit on current year basis
- Sec. 14302Separate foreign tax credit limitation basket for foreign branch income
- Sec. 14302Separate foreign tax credit limitation basket for foreign branch income
- Sec. 14302Separate foreign tax credit limitation basket for foreign branch income
- Sec. 14303Acceleration of election to allocate interest, etc., on a worldwide basis
- Sec. 14303Source of income from sales of inventory determined solely on basis of production activities
- Sec. 14303Source of income from sales of inventory determined solely on basis of production activities
- Sec. 14304Source of income from sales of inventory determined solely on basis of production activities
- Sec. 14304Election to increase percentage of domestic taxable income offset by overall domestic loss treated as foreign source
- Sec. 14304Election to increase percentage of domestic taxable income offset by overall domestic loss treated as foreign source
- Sec. 14305Election to increase percentage of domestic taxable income offset by overall domestic loss treated as foreign source
- Sec. 14401Base erosion and anti-abuse tax
- Sec. 14401Base erosion and anti-abuse tax
- Sec. 14401Base erosion and anti-abuse tax
- Sec. 14501Restriction on insurance business exception to passive foreign investment company rules
- Sec. 14501Restriction on insurance business exception to passive foreign investment company rules
- Sec. 14501Restriction on insurance business exception to passive foreign investment company rules
- Sec. 14502Repeal of fair market value method of interest expense apportionment
- Sec. 14502Repeal of fair market value method of interest expense apportionment
- Sec. 14502Repeal of fair market value method of interest expense apportionment
- Sec. 14503Modification to source rules involving possessions
- Sec. 20001Oil and gas program
- Sec. 20001Oil and gas program
- Sec. 20001Oil and gas program
- Sec. 20002Limitations on amount of distributed qualified outer Continental Shelf revenues
- Sec. 20002Limitations on amount of distributed qualified outer Continental Shelf revenues
- Sec. 20002Limitations on amount of distributed qualified outer Continental Shelf revenues
- Sec. 20003Strategic Petroleum Reserve drawdown and sale
- Sec. 20003Strategic Petroleum Reserve drawdown and sale
- Sec. 20003Strategic Petroleum Reserve drawdown and sale