Tax Increase Prevention and Reconciliation Act of 2005
Pub. L. 109–222
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.
35 sections of the Code credited to this law, found between Public Law 109-173 and Public Law 109-482.
- 26 U.S.C. § 1 — Tax imposed
- 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
- 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. § 142 — Exempt facility bond
- 26 U.S.C. § 143 — Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- 26 U.S.C. § 144 — Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- 26 U.S.C. § 148 — Arbitrage
- 26 U.S.C. § 149 — Bonds must be registered to be tax exempt; other requirements
- 26 U.S.C. § 163 — Interest
- 26 U.S.C. § 167 — Depreciation
- 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
- 26 U.S.C. § 179 — Election to expense certain depreciable business assets
- 26 U.S.C. § 199 — Income attributable to domestic production activities
- 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
- 26 U.S.C. § 408A — Roth IRAs
- 26 U.S.C. § 468B — Special rules for designated settlement funds
- 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
- 26 U.S.C. § 871 — Tax on nonresident alien individuals
- 26 U.S.C. § 897 — Disposition of investment in United States real property
- 26 U.S.C. § 911 — Citizens or residents of the United States living abroad
- 26 U.S.C. § 953 — Insurance income
- 26 U.S.C. § 954 — Foreign base company income
- 26 U.S.C. § 1221 — Capital asset defined
- 26 U.S.C. § 1355 — Definitions and special rules
- 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
- 26 U.S.C. § 3402 — Income tax collected at source
- 26 U.S.C. § 4965 — Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- 26 U.S.C. § 6011 — General requirement of return, statement, or list
- 26 U.S.C. § 6033 — Returns by exempt organizations
- 26 U.S.C. § 6049 — Returns regarding payments of interest
- 26 U.S.C. § 6159 — Agreements for payment of tax liability in installments
- 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
- 26 U.S.C. § 7122 — Compromises
- 26 U.S.C. § 7872 — Treatment of loans with below-market interest rates