Gulf Opportunity Zone Act of 2005

Pub. L. 109–135

Also known as: Tax Technical Corrections Act of 2005

US Codex doesn’t hold the enacted text of this law — the public-law corpus runs from the 113th Congress (2013) onward. What it changed in the U.S. Code, reconstructed from the credit notes, is listed below.

135 sections of the Code credited to this law, found between Public Law 108-498 and Public Law 109-173.

• 19 U.S.C. § 4033 — Rules of origin
• 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. § 23 — Adoption expenses
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25 — Interest on certain home mortgages
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 25C — Nonbusiness energy property
• 26 U.S.C. § 25D — Residential energy efficient property
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30B — Alternative motor vehicle credit
• 26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 39 — Carryback and carryforward of unused credits
• 26 U.S.C. § 40A — Biodiesel and renewable diesel used as fuel
• 26 U.S.C. § 41 — Credit for increasing research activities
• 26 U.S.C. § 43 — Enhanced oil recovery credit
• 26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
• 26 U.S.C. § 45G — Railroad track maintenance credit
• 26 U.S.C. § 45I — Credit for producing oil and gas from marginal wells
• 26 U.S.C. § 45J — Credit for production from advanced nuclear power facilities
• 26 U.S.C. § 45K — Credit for producing fuel from a nonconventional source
• 26 U.S.C. § 48 — Energy credit
• 26 U.S.C. § 50 — Other special rules
• 26 U.S.C. § 54 — Credit to holders of clean renewable energy bonds
• 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. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 152 — Dependent defined
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 164 — Taxes
• 26 U.S.C. § 167 — Depreciation
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 169 — Amortization of pollution control facilities
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 172 — Net operating loss deduction
• 26 U.S.C. § 181 — Treatment of certain qualified film and television productions
• 26 U.S.C. § 194 — Treatment of reforestation expenditures
• 26 U.S.C. § 199 — Income attributable to domestic production activities
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 223 — Health savings accounts
• 26 U.S.C. § 246 — Rules applying to deductions for dividends received
• 26 U.S.C. § 247 — Dividends paid on certain preferred stock of public utilities
• 26 U.S.C. § 274 — Disallowance of certain entertainment, etc., expenses
• 26 U.S.C. § 280C — Certain expenses for which credits are allowable
• 26 U.S.C. § 318 — Constructive ownership of stock
• 26 U.S.C. § 332 — Complete liquidations of subsidiaries
• 26 U.S.C. § 334 — Basis of property received in liquidations
• 26 U.S.C. § 351 — Transfer to corporation controlled by transferor
• 26 U.S.C. § 357 — Assumption of liability
• 26 U.S.C. § 361 — Nonrecognition of gain or loss to corporations; treatment of distributions
• 26 U.S.C. § 362 — Basis to corporations
• 26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
• 26 U.S.C. § 403 — Taxation of employee annuities
• 26 U.S.C. § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• 26 U.S.C. § 412 — Minimum funding standards
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 461 — General rule for taxable year of deduction
• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 514 — Unrelated debt-financed income
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 530 — Coverdell education savings accounts
• 26 U.S.C. § 532 — Corporations subject to accumulated earnings tax
• 26 U.S.C. § 535 — Accumulated taxable income
• 26 U.S.C. § 613 — Percentage depletion
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 709 — Treatment of organization and syndication fees
• 26 U.S.C. § 734 — Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
• 26 U.S.C. § 853 — Foreign tax credit allowed to shareholders
• 26 U.S.C. § 856 — Definition of real estate investment trust
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 860G — Other definitions and special rules
• 26 U.S.C. § 877 — Expatriation to avoid tax
• 26 U.S.C. § 881 — Tax on income of foreign corporations not connected with United States business
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 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. § 952 — Subpart F income defined
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 961 — Adjustments to basis of stock in controlled foreign corporations and of other property
• 26 U.S.C. § 965 — Temporary dividends received deduction
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1031 — Exchange of property held for productive use or investment
• 26 U.S.C. § 1092 — Straddles
• 26 U.S.C. § 1223 — Holding period of property
• 26 U.S.C. § 1245 — Gain from dispositions of certain depreciable property
• 26 U.S.C. § 1250 — Gain from dispositions of certain depreciable realty
• 26 U.S.C. § 1256 — Section 1256 contracts marked to market
• 26 U.S.C. § 1353 — Notional shipping income
• 26 U.S.C. § 1354 — Alternative tax election; revocation; termination
• 26 U.S.C. § 1355 — Definitions and special rules
• 26 U.S.C. § 1356 — Qualifying shipping activities
• 26 U.S.C. § 1361 — S corporation defined
• 26 U.S.C. § 1362 — Election; revocation; termination
• 26 U.S.C. § 1363 — Effect of election on corporation
• 26 U.S.C. § 1375 — Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
• 26 U.S.C. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 1400E — Designation of renewal communities
• 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 1400M — Definitions
• 26 U.S.C. § 1400N — Tax benefits for Gulf Opportunity Zone
• 26 U.S.C. § 1400O — Education tax benefits
• 26 U.S.C. § 1400P — Housing tax benefits
• 26 U.S.C. § 1400Q — Special rules for use of retirement funds
• 26 U.S.C. § 1400R — Employment relief
• 26 U.S.C. § 1400S — Additional tax relief provisions
• 26 U.S.C. § 1400T — Special rules for mortgage revenue bonds
• 26 U.S.C. § 3401 — Definitions
• 26 U.S.C. § 4161 — Imposition of tax
• 26 U.S.C. § 4261 — Imposition of tax
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4980D — Failure to meet certain group health plan requirements
• 26 U.S.C. § 6038B — Notice of certain transfers to foreign persons
• 26 U.S.C. § 6045 — Returns of brokers
• 26 U.S.C. § 6049 — Returns regarding payments of interest
• 26 U.S.C. § 6050M — Returns relating to persons receiving contracts from Federal executive agencies
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6111 — Disclosure of reportable transactions
• 26 U.S.C. § 6112 — Material advisors of reportable transactions must keep lists of advisees, etc.
• 26 U.S.C. § 6404 — Abatements
• 26 U.S.C. § 6411 — Tentative carryback and refund adjustments
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• 26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
• 26 U.S.C. § 6662A — Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• 26 U.S.C. § 7608 — Authority of internal revenue enforcement officers
• 26 U.S.C. § 7609 — Special procedures for third-party summonses
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7874 — Rules relating to expatriated entities and their foreign parents
• 26 U.S.C. § 8021 — Powers
• 29 U.S.C. § 1082 — Minimum funding standards
• 26 U.S.C. § 36C — Renumbered § 23