Working Families Tax Relief Act of 2004

Pub. L. 108–311

91 sections of the Code credited to this law, found between Public Law 108-198 and Public Law 108-498.

• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 2 — Definitions and special rules
• 26 U.S.C. § 21 — Expenses for household and dependent care services necessary for gainful employment
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30 — Credit for qualified electric vehicles
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 35 — Health insurance costs of eligible individuals
• 26 U.S.C. § 41 — Credit for increasing research activities
• 26 U.S.C. § 42 — Low-income housing credit
• 26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
• 26 U.S.C. § 45A — Indian employment credit
• 26 U.S.C. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 51A — Temporary incentives for employing long-term family assistance recipients
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 56 — Adjustments in computing alternative minimum taxable income
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 63 — Taxable income defined
• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 105 — Amounts received under accident and health plans
• 26 U.S.C. § 120 — Amounts received under qualified group legal services plans
• 26 U.S.C. § 125 — Cafeteria plans
• 26 U.S.C. § 129 — Dependent care assistance programs
• 26 U.S.C. § 132 — Certain fringe benefits
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 138 — Medicare Advantage MSA
• 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
• 26 U.S.C. § 152 — Dependent defined
• 26 U.S.C. § 153 — Cross references
• 26 U.S.C. § 165 — Losses
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 172 — Net operating loss deduction
• 26 U.S.C. § 179A — Deduction for clean-fuel vehicles and certain refueling property
• 26 U.S.C. § 198 — Expensing of environmental remediation costs
• 26 U.S.C. § 213 — Medical, dental, etc., expenses
• 26 U.S.C. § 220 — Archer MSAs
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 246 — Rules applying to deductions for dividends received
• 26 U.S.C. § 246A — Dividends received deduction reduced where portfolio stock is debt financed
• 26 U.S.C. § 263 — Capital expenditures
• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 26 U.S.C. § 403 — Taxation of employee annuities
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 411 — Minimum vesting standards
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 416 — Special rules for top-heavy plans
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 530 — Coverdell education savings accounts
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 691 — Recipients of income in respect of decedents
• 26 U.S.C. § 854 — Limitations applicable to dividends received from regulated investment company
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 1033 — Involuntary conversions
• 26 U.S.C. § 1234B — Gains or losses from securities futures contracts
• 26 U.S.C. § 1256 — Section 1256 contracts marked to market
• 26 U.S.C. § 1259 — Constructive sales treatment for appreciated financial positions
• 26 U.S.C. § 1296 — Election of mark to market for marketable stock
• 26 U.S.C. § 1377 — Definitions and special rule
• 26 U.S.C. § 1397E — Credit to holders of qualified zone academy bonds
• 26 U.S.C. § 1400 — Establishment of DC Zone
• 26 U.S.C. § 1400A — Tax-exempt economic development bonds
• 26 U.S.C. § 1400B — Zero percent capital gains rate
• 26 U.S.C. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 1400F — Renewal community capital gain
• 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 2032A — Valuation of certain farm, etc., real property
• 26 U.S.C. § 2057 — Family-owned business interests
• 26 U.S.C. § 4972 — Tax on nondeductible contributions to qualified employer plans
• 26 U.S.C. § 4973 — Tax on excess contributions to certain tax-favored accounts and annuities
• 26 U.S.C. § 4978 — Tax on certain dispositions by employee stock ownership plans and certain cooperatives
• 26 U.S.C. § 5064 — Losses resulting from disaster, vandalism, or malicious mischief
• 26 U.S.C. § 5708 — Losses caused by disaster
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 7652 — Shipments to the United States
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7702B — Treatment of qualified long-term care insurance
• 26 U.S.C. § 7703 — Determination of marital status
• 26 U.S.C. § 8021 — Powers
• 26 U.S.C. § 8022 — Duties
• 26 U.S.C. § 9812 — Parity in the application of certain limits to mental health benefits
• 29 U.S.C. § 1053 — Minimum vesting standards
• 29 U.S.C. § 1185a — Parity in application of certain limits to mental health benefits
• 29 U.S.C. § 1306 — Premium rates
• 42 U.S.C. § 300gg-5 — 300gg–5. Parity in application of certain limits to mental health benefits
• 42 U.S.C. § 300gg–26 — Parity in mental health and substance use disorder benefits