26 USC 1 - Sec. 1. Tax imposed

For termination of amendment by section 901 of Pub. L. 107-16, see Effective and Termination Dates of 2001 Amendment note below.

Pub. L. 107-16, title III, Sec. 302, title IX, Sec. 901, June 7, 2001, 115 Stat. 54, 150, provided that, applicable to taxable years beginning after Dec. 31, 2004, subsection (f) of this section is temporarily amended as follows: (1) in heading, by inserting ''Phaseout of Marriage Penalty in 15-Percent Bracket;'' before ''Adjustments''; (2) in paragraph (2)(A), by inserting ''except as provided in paragraph (8),'' before ''by increasing''; and (3) by adding at the end the following new paragraph: (8) Phaseout of marriage penalty in 15-percent bracket (A) In general With respect to taxable years beginning after December 31, 2004, in prescribing the tables under paragraph (1) - (i) 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 the applicable percentage 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 (ii) the comparable taxable income amounts in the table contained in subsection (d) shall be 1/2 of the amounts determined under clause (i). (B) Applicable percentage For purposes of subparagraph (A), the applicable percentage shall be determined in accordance with the following table: For taxable years beginning The applicable in calendar year - percentage is - 2005 180 2006 187 2007 193 2008 and thereafter 200. (C) Rounding If any amount determined under subparagraph (A)(i) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50. Pub. L. 107-16, title III, Sec. 301(c)(1), (d), title IX, Sec. 901, June 7, 2001, 115 Stat. 54, 150, provided that, applicable to taxable years beginning Dec. 31, 2004, subsection (f)(6)(B) of this section is temporarily amended by substituting ''(other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied'' for ''(other than with'' and all that follows through ''shall be applied''. TAX TABLES FOR TAXABLE YEARS BEGINNING IN 2002 Revenue Procedure 2001-59 provided: Section 1. Purpose This revenue procedure sets forth inflation adjusted items for 2002. Section 2. Changes .01 Section 201 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) amended Sec. 24 to increase the amount of credit under Sec. 24 that may be refundable.

The value in Sec. 24(d)(1)(B)(i) used in determining the new potentially refundable amount is adjusted for inflation. .02 The amounts in Sec. 25A(b)(1) which are used in determining the Hope Scholarship Credit and the amounts in Sec. 25A(d)(2)(A)(ii) which are used in determining the reduction in the amount of the Hope Scholarship and Lifetime Learning Credits otherwise allowable under Sec. 25A(a) are adjusted for inflation.

Section 3. 2002 Adjusted Items .01 Tax Rate Tables.

For tax years beginning in 2002, the tax rate tables under Sec. 1 are as follows:

Table 1 - Section 1(A). - Married Individuals Filing Joint Returns

and Surviving Spouses

If Taxable Income Is: The Tax Is:

Not Over $12,000 10% of the taxable income Over $12,000 but not over $46,700 $1,200 plus 15% of excess over $12,000 Over $46,700 but not over $6,405 plus 27% of excess over $112,850 $46,700 Over $112,850 but not over $24,265.50 plus 30% of excess $171,950 over $112,850 Over $171,950 but not over $41,995.50 plus 35% of excess $307,050 over $171,950 Over $307,050 $89,280.50 plus 38.6% of excess over $307,050

Table 2 - Section 1(b). - Heads of Households

If Taxable Income Is: The Tax Is:

Not Over $10,000 10% of the taxable income Over $10,000 but not over $37,450 $1,000 plus 15% of excess over $10,000 Over $37,450 but not over $96,700 $5,117.50 plus 27% of the excess over $37,450 Over $96,700 but not over $21,115 plus 30% of the excess $156,600 over $96,700 Over $156,600 but not over $39,085 plus 35% of the excess $307,050 over $156,600 Over $307,050 $91,742.50 plus 38.6% of the excess over $307,050

Table 3 - Section 1(c). - Unmarried Individuals (Other Than Surviving Spouses and Heads of Households)

If Taxable Income Is: The Tax Is:

Not Over $6,000 10% of the taxable income Over $6,000 but not over $27,950 $600 plus 15% of the excess over $6,000 Over $27,950 but not over $67,770 $3,892.50 plus 27% of the excess over $27,950 Over $67,700 but not over $14,625 plus 30% of the excess $141,250 over $67,700 Over $141,250 but not over $36,690 plus 35% of the excess $307,050 over $141,250 Over $307,050 $94,720 plus 38.6% of the excess over $307,050

Table 4 - Section 1(d). - Married Individuals Filing Separate Returns

If Taxable Income Is: The Tax Is:

Not Over $6,000 10% of the taxable income Over $6,000 but not over $23,350 $600.00 plus 15% of the excess over $6,000 Over $23,350 but not over $56,425 $3,202.50 plus 27% of the excess over $23,350 Over $56,425 but not over $85,975 $12,132.75 plus 30% of the excess over $56,425 Over $85,975 but not over $20,997.75 plus 35% of the excess $153,525 over $85,975 Over $153,525 $44,640.25 plus 38.6% of the excess over $153,525

Table 5 - Section 1(e). - Estates and Trusts

If Taxable Income Is: The Tax Is:

Not Over $1,850 15% of the taxable income Over $1,850 but not over $4,400 $277.50 plus 27% of the excess over $1,850 Over $4,400 but not over $6,750 $966.00 plus 30% of the excess over $4,400 Over $6,750 but not over $9,200 $1,671.00 plus 35% of the excess over $6,750 Over $9,200 $2,528.50 plus 38.6% of the excess over $9,200

.02 Unearned Income of Minor Children Taxed as if Parent's Income (the ''Kiddie Tax''). For tax years beginning in 2002, the amount in Sec. 1(g)(4)(A)(ii)(I), which is used to reduce the net unearned income reported on the child's return that is subject to the ''kiddie tax,'' is $750. (This amount is the same as the $750 standard deduction amount provided in section 3.07(2) of this revenue procedure.) The same $750 amount is also used for purposes of Sec. 1(g)(7) (that is, determining whether a parent may elect to include a child's gross income in the parent's gross income and for calculating the ''kiddie tax''). For example, one of the requirements for such a parental election is that a child's gross income be more than the amount referenced in Sec. 1(g)(4)(A)(ii)(I) but less than 10 times such amount; thus, a child's gross income for 2002 must be more than $750 but less than $7,500 to satisfy that requirement. .03 Child Tax Credit.

Section 201 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) amended Sec. 24 to increase the amount of credit under Sec. 24 that may be refundable.

The value in Sec. 24(d)(1)(B)(i) used in determining the new potentially refundable amount is adjusted for inflation.

For tax years beginning in 2002, that value is $10,350. .04 Hope and Lifetime Learning Credits. (1) For taxable years beginning in 2002, 100 percent of qualified tuition and related expenses not in excess of $1,000 and 50 percent of such expenses in excess of $1,000 are taken into account in determining the amount of the Hope Scholarship Credit under Sec. 25A(b)(1). (2) For tax years beginning in 2002, a taxpayer's modified gross income in excess of $41,000 ($82,000 in the case of a joint return) is taken into account in determining the reduction under Sec. 25A(d)(2)(A)(ii) in the amount of the Hope Scholarship and Lifetime Learning Credits otherwise allowable under Sec. 25A(a). .05 Earned Income Tax Credit. (1) In general.

For tax years beginning in 2002, the following amounts are used to determine the earned income tax credit under Sec. 32(b). The ''earned income amount'' is the amount of earned income at or above which the maximum amount of the earned income tax credit is allowed.

The ''threshold phaseout amount'' is the amount of adjusted gross income (or, if greater, earned income) above which the maximum amount of the credit begins to phase out. The ''completed phaseout amount'' is the amount of adjusted gross income (or if greater, earned income) at or above which no credit is allowed.

Item Item

Number of Qualifying Children

Item

Number of Qualifying Children

Item

: :One :Two or More : : :None

Earned Income :$ 7,370 :$10,350 :$ 4,910 Amount : : : Maximum Amount :$ 2,506 :$ 4,140 :$ 376 of Credit : : : Threshold :$13,520 :$13,520 :$ 6,150 Phaseout : : : Amount : : : Completed :$29,201 :$33,178 :$11,060 Phaseout : : : Amount : : : Threshold :$14,520 :$14,520 :$ 7,150 Phaseout : : : Amount : : : (Married : : : Filing : : : Jointly) : : : Completed :$30,201 :$34,178 :$12,060 Phaseout : : : Amount : : : (Married : : : Filing : : : Jointly) : : :

The Internal Revenue Service, in the instructions for the Form 1040 series, provides tables showing the amount of the earned income tax credit for each type of taxpayer. (2) Excessive investment income.

For tax years beginning in 2002, the earned income tax credit is denied under Sec. 32(i) if the aggregate amount of certain investment income exceeds $2,550. .06 Alternative Minimum Tax Exemption for a Child Subject to the ''Kiddie Tax.'' For tax years beginning in 2002, in the case of a child to whom the Sec. 1(g) ''kiddie tax'' applies, the exemption amount under Sec. 55 and Sec. 59(j) for purposes of the alternative minimum tax under Sec. 55 may not exceed the sum of (A) such child's earned income for the taxable year, plus (B) $5,500. .07 Standard Deduction. (1) In general.

For tax years beginning in 2002, the standard deduction amounts under Sec. 63(c)(2) are as follows:

Filing Status Standard Deduction

Married Individuals Filing Joint $7,850 Returns and Surviving Spouses (Sec. 1(a)) Heads of Households (Sec. 1(b)) $6,900 Unmarried Individuals (Other Than $4,700 Surviving Spouses and Heads of Households) (Sec. 1(c)) Married Individuals Filing $3,925 Separate Returns (Sec. 1(d))

(2) Dependent.

For tax years beginning in 2002, the standard deduction amount under Sec. 63(c)(5) for an individual who may be claimed as a dependent by another taxpayer may not exceed the greater of $750, or the sum of $250 and the individual's earned income. (3) Aged and blind.

For tax years beginning in 2002, the additional standard deduction amounts under Sec. 63(f) for the aged and for the blind are $900 for each. These amounts are increased to $1,150 if the individual is also unmarried and not a surviving spouse. .08 Overall Limitation on Itemized Deductions.

For tax years beginning in 2002, the ''applicable amount'' of adjusted gross income under Sec. 68(b), above which the amount of otherwise allowable itemized deductions is reduced under Sec. 68, is $137,300 (or $68,650 for a separate return filed by a married individual). .09 Qualified Transportation Fringe.

For tax years beginning in 2002, the monthly limitation under Sec. 132(f)(2)(A), regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass, is $100. The monthly limitation under Sec. 132(f)(2)(B) regarding the fringe benefit exclusion amount for qualified parking is $185. .10 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses.

For tax years beginning in 2002, the exclusion under Sec. 135, regarding income from United States savings bonds for taxpayers who pay qualified higher education expenses, begins to phase out for modified adjusted gross income above $86,400 for joint returns and $57,600 for other returns.

This exclusion completely phases out for modified adjusted gross income of $116,400 or more for joint returns and $72,600 or more for other returns. .11 Personal Exemption. (1) Exemption amount.

For tax years beginning in 2002, the personal exemption amount under Sec. 151(d) is $3,000. (2) Phaseout.

For tax years beginning in 2002, the personal exemption amount begins to phase out at, and is completely phased out after, the following adjusted gross income amounts:

Filing Status AGI - Beginning AGI Above Which Phaseout Exemption Fully Phased Out

Code Sec. 1(a) $206,000 $328,500 Code Sec. 1(b) $171,650 $294,150 Code Sec. 1(c) $137,300 $259,800 Code Sec. 1(d) $103,000 $164,250

.12 Eligible Long-Term Care Premiums.

For tax years beginning in 2002, the limitations under Sec. 213(d), regarding eligible long-term care premiums includible in the term ''medical care,'' are as follows:

Attained age before the close of Limitation on premiums: the taxable year:

40 or less $ 240 More than 40 but not more than 50 $ 450 More than 50 but not more than 60 $ 900 More than 60 but not more than 70 $2,390 More than 70 $2,990

.13 Medical Savings Accounts. (1) Self-only coverage.

For tax years beginning in 2002, the term ''high deductible health plan'' as defined in Sec. 220(c)(2)(A) means, in the case of self-only coverage, a health plan which has an annual deductible that is not less than $1,650 and not more than $2,500, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits does not exceed $3,300. (2) Family coverage.

For tax years beginning in 2002, the term ''high deductible health plan'' means, in the case of family coverage, a health plan which has an annual deductible that is not less than $3,300 and not more than $4,950, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits does not exceed $6,050. .14 Treatment of Dues Paid to Agricultural or Horticultural Organizations.

For tax years beginning in 2002, the limitation under Sec. 512(d)(1), regarding the exemption of annual dues required to be paid by a member to an agricultural or horticultural organization, is $120. .15 Insubstantial Benefit Limitations for Contributions Associated with Charitable Fund-Raising Campaigns. (1) Low cost article.

For tax years beginning in 2002, the unrelated business income of certain exempt organizations under Sec. 513(h)(2) does not include a ''low cost article'' of $7.90 or less. (2) Other insubstantial benefits.

For tax years beginning in 2002, the $5, $25, and $50 guidelines in section 3 of Rev. Proc. 90-12 (1990-1 C.B. 471) (as amplified and modified), for disregarding the value of insubstantial benefits received by a donor in return for a fully deductible charitable contribution under Sec. 170, are $7.90, $39.50 and $79.00, respectively. .16 Funeral Trusts.

For a contract entered into during calendar year 2002 for a ''qualified funeral trust,'' as defined in Sec. 685, the trust may not accept aggregate contributions by or for the benefit of an individual in excess of $7,700. .17 Expatriation to Avoid Tax. For calendar year 2002, the thresholds used under Sec. 877(a)(2), regarding whether an individual's loss of United States citizenship had the avoidance of United States taxes as one of its principal purposes, are more than $120,000 for ''average annual net income tax'' and $599,000 or more for ''net worth.'' .18 Valuation of Qualified Real Property in Decedent's Gross Estate.

For an estate of a decedent dying in calendar year 2002, if the executor elects to use the special use valuation method under Sec. 2032A for qualified real property, the aggregate decrease in the value of qualified real property resulting from electing to use Sec. 2032A that is taken into account for purposes of the estate tax may not exceed $820,000. .19 Annual Exclusion for Gifts. (1) For calendar year 2002, the first $11,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts under Sec. 2503 made during that year. (2) For calendar year 2002, the first $110,000 of gifts to a spouse who is not a citizen of the United States (other than gifts of future interests in property) are not included in the total amount of taxable gifts under Sec. 2503 and 2523(i)(2) made during that year. .20 Generation-Skipping Transfer Tax Exemption.

For calendar year 2002, the generation-skipping transfer tax exemption under Sec. 2631, which is allowed in determining the ''inclusion ratio'' defined in Sec. 2642, is $1,100,000. .21 Luxury Automobile Excise Tax. For calendar year 2002, the excise tax under Sec. 4001 and 4003 is imposed on the first retail sale of a passenger vehicle (including certain parts or accessories installed within six months of the date after the vehicle was first placed in service), to the extent the price exceeds $40,000. .22 Passenger Air Transportation Excise Tax. For calendar year 2002, the tax under Sec. 4261(c) on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States, generally is $13.20. However, in the case of a domestic segment beginning or ending in Alaska or Hawaii as described in Sec. 4261(c)(3), the tax only applies to departures and is at the rate of $6.60. .23 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures.

For tax years beginning in 2002, the annual per person, family, or entity dues limitation to qualify for the reporting exception under Sec. 6033(e)(3) (and section 5.05 of Rev. Proc. 98-19, 1998-1 C.B. 547), regarding certain exempt organizations with nondeductible lobbying expenditures, is $83 or less. .24 Notice of Large Gifts Received from Foreign Persons.

For tax years beginning in 2002, recipients of gifts from certain foreign persons may have to report these gifts under Sec. 6039F if the aggregate value of gifts received in a taxable year exceeds $11,642. .25 Persons against Which a Federal Tax Lien is Not Valid.

For calendar year 2002, a federal tax lien is not valid against (1) certain purchasers under Sec. 6323(b)(4) that purchased personal property in a casual sale for less than $1,130 or (2) a mechanic's lienor under Sec. 6323(b)(7) that repaired or improved certain residential property if the contract price with the owner is not more than $5,660. .26 Property Exempt from Levy. For calendar year 2002, the value of property exempt from levy under Sec. 6334(a)(2) (fuel, provisions, furniture, and other household personal effects, as well as arms for personal use, livestock, and poultry) may not exceed $6,780. The value of property exempt from levy under Sec. 6334(a)(3) (books and tools necessary for the trade, business, or profession of the taxpayer) may not exceed $3,390. .27 Interest on a Certain Portion of the Estate Tax Payable in Installments.

For an estate of a decedent dying in calendar year 2002, the dollar amount used to determine the ''2-percent portion'' (for purposes of calculating interest under Sec. 6601(j)) of the estate tax extended as provided in Sec. 6166 is $1,100,000. .28 Attorney Fee Awards.

For fees incurred in calendar year 2002, the attorney fee award limitation under Sec. 7430(c)(1)(B)(iii) is $150 per hour. .29 Periodic Payments Received under Qualified Long-Term Care Insurance Contracts or under Certain Life Insurance Contracts.

For calendar year 2002, the stated dollar amount of the per diem limitation under Sec. 7702B(d)(4), regarding periodic payments received under a qualified long-term care insurance contract or periodic payments received under a life insurance contract that are treated as paid by reason of the death of a chronically ill individual, is $210. Section 4. Effective Date .01 General Rule. Except as provided in section 4.02, this revenue procedure applies to tax years beginning in 2002. .02 Calendar Year Rule. This revenue procedure applies to transactions or events occurring in calendar year 2002 for purposes of section 3.16 (funeral trusts), section 3.17 (expatriation to avoid tax), section 3.18 (valuation of qualified real property in decedent's gross estate), section 3.19 (annual exclusion for gifts), section 3.20 (generation-skipping transfer tax exemption), section 3.21 (luxury automobile excise tax), section 3.22 (passenger air transportation excise tax), section 3.25 (persons against which a federal tax lien is not valid), section 3.26 (property exempt from levy), section 3.27 (interest on a certain portion of the estate tax payable in installments), section 3.28 (attorney fee awards), and section 3.29 (periodic payments received under qualified long-term care insurance contracts or under certain life insurance contracts). TAX TABLES FOR PRIOR TAX YEARS Inflation adjusted items for certain prior tax years were contained in the following: Revenue Procedure 2001-13 provided inflation adjusted items for tax years beginning in 2001. Revenue Procedure 99-42 provided inflation adjusted items for tax years beginning in 2000. Revenue Procedure 98-61 provided inflation adjusted items for tax years beginning in 1999. Revenue Procedure 97-57 provided inflation adjusted items for tax years beginning in 1998. Revenue Procedure 96-59 provided inflation adjusted items for tax years beginning in 1997. Revenue Procedure 95-53 provided inflation adjusted items for tax years beginning in 1996. Revenue Procedure 94-72 provided inflation adjusted items for tax years beginning in 1995. Revenue Procedure 93-49 provided inflation adjusted items for tax years beginning in 1994. Revenue Procedure 92-102 provided inflation adjusted items for tax years beginning in 1993. Revenue Procedure 91-65 provided inflation adjusted items for tax years beginning in 1992. Revenue Procedure 90-64 provided inflation adjusted items for tax years beginning in 1991. Revenue Procedure 90-7 provided inflation adjusted items for tax years beginning in 1990. Revenue Procedure 88-56 provided inflation adjusted items for tax years beginning in 1989. Revenue Procedure 85-55 provided income tax cost-of-living adjustment (indexing) factor with respect to taxable years beginning in 1986. Revenue Procedure 84-79 provided income tax cost-of-living adjustment (indexing) factor with respect to taxable years beginning in 1985.

References In Text

The enactment of this clause, referred to in subsec. (h)(13)(A)(iii), means the date of enactment of Pub. L. 105-206, which was approved July 22, 1998.

Amendments

2001 - Subsec. (g)(7)(B)(ii)(II). Pub. L. 107-16, Sec. 101(c)(1), 901, which directed amendment of subcl. (II) by temporarily substituting ''10 percent.'' for ''15 percent'', was executed by temporarily substituting ''10 percent'' for ''15 percent'', to reflect the probable intent of Congress.

See Effective and Termination Dates of 2001 Amendment note below.

Subsec. (h)(1)(A)(ii)(I), (B)(i). Pub. L. 107-16, Sec. 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, Sec. 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, Sec. 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, Sec. 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 AND TERMINATION DATES OF 2001 AMENDMENT 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 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, 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, 2004.'' Pub. L. 107-16, title III, Sec. 302(c), June 7, 2001, 115 Stat. 54, provided that: ''The amendments made by this section (amending this section) shall apply to taxable years beginning after December 31, 2004.'' Pub. L. 107-16, title IX, Sec. 901, June 7, 2001, 115 Stat. 150, 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.''

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 (Sec. 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 2002 AMENDMENT 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 (Sec. 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 (Sec. 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 (Sec. 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 (Sec. 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 (Sec. 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 (Sec. 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 (Sec. 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 (Sec. 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. 98-76, 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 (Sec. 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 (Sec. 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 (Sec. 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 (Sec. 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.

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 (Sec. 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 (Sec. 1111-1621) and H to J (Sec. 1801-1954) of title I of Pub. L. 104-188, see Tables for classification) of this title other than this subtitle (subtitle G (Sec. 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 (Sec. 11101-11622) and H and I (Sec. 11801-11901) of title XI of Pub. L. 101-508, see Tables for classification) of this title other than this subtitle (subtitle G (Sec. 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 (Sec. 7101-7743) of title VII of Pub. L. 101-239, see Tables for classification) of this title other than this subtitle (subtitle H (Sec. 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