Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · BILL · 114th Congress · H.R. 6439 (Introduced in House) — To amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. · Sec. 1

Sec. 1. Short title; table of contents; etc

296 words·~1 min read·/bill/114/hr/6439/ih/section-1·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

This Act may be cited as the . Tax Technical Corrections Act of 2016 Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. The table of contents for this Act is as follows: Sec. 1. Short title; table of contents; etc. Title I—Tax technical corrections Sec. 101.
Amendments relating to Protecting Americans from Tax Hikes Act of 2015. Sec. 102. Amendment relating to Consolidated Appropriations Act, 2016. Sec. 103. Amendments relating to Fixing America’s Surface Transportation Act. Sec. 104. Amendments relating to Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. Sec. 105. Amendments relating to Stephen Beck, Jr., ABLE Act of 2014. Sec. 106. Amendment relating to American Taxpayer Relief Act of 2012. Sec. 107.
Amendment relating to United States-Korea Free Trade Agreement Implementation Act. Sec. 108. Amendment relating to SAFETEA–LU. Sec. 109. Amendment relating to the American Jobs Creation Act of 2004. Title II—Technical corrections related to partnership audit rules Sec. 201. Scope of adjustments subject to partnership audit rules. Sec. 202. Determination of imputed underpayments. Sec. 203. Alternative procedure to filing amended returns for purposes of modifying imputed underpayment.
Sec. 204. Treatment of passthrough partners in tiered structures. Sec. 205. Treatment of failure of partnership to pay imputed underpayment. Sec. 206. Other technical corrections related to partnership audit rules. Sec. 207. Effective date. Title III—Other corrections Sec. 301. Amendments relating to the Bipartisan Budget Act of 2015. Sec. 302. Amendments relating to the Energy Policy Act of 2005. Title IV—Clerical corrections and deadwood Sec. 401. Clerical corrections and deadwood-related provisions.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.