Tax Technical Corrections Act of 2007

Pub. L. 110–172

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.

96 sections of the Code credited to this law, found between Public Law 109-482 and Public Law 110-180.

• 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. § 25C — Nonbusiness energy property
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
• 26 U.S.C. § 34 — Certain uses of gasoline and special fuels
• 26 U.S.C. § 35 — Health insurance costs of eligible individuals
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 41 — Credit for increasing research activities
• 26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
• 26 U.S.C. § 45H — Credit for production of low sulfur diesel fuel
• 26 U.S.C. § 45J — Credit for production from advanced nuclear power facilities
• 26 U.S.C. § 45L — New energy efficient home credit
• 26 U.S.C. § 48 — Energy credit
• 26 U.S.C. § 48A — Qualifying advanced coal project credit
• 26 U.S.C. § 53 — Credit for prior year minimum tax liability
• 26 U.S.C. § 56 — Adjustments in computing alternative minimum taxable income
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 125 — Cafeteria plans
• 26 U.S.C. § 167 — Depreciation
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 179B — Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
• 26 U.S.C. § 245 — Dividends received from certain foreign corporations
• 26 U.S.C. § 275 — Certain taxes
• 26 U.S.C. § 280C — Certain expenses for which credits are allowable
• 26 U.S.C. § 291 — Special rules relating to corporate preference items
• 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
• 26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 441 — Period for computation of taxable income
• 26 U.S.C. § 470 — Limitation on deductions allocable to property used by governments or other tax-exempt entities
• 26 U.S.C. § 852 — Taxation of regulated investment companies and their 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. § 884 — Branch profits tax
• 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. § 906 — Nonresident alien individuals and foreign corporations
• 26 U.S.C. § 911 — Citizens or residents of the United States living abroad
• 26 U.S.C. § 936 — Puerto Rico and possession tax credit
• 26 U.S.C. § 951 — Amounts included in gross income of United States shareholders
• 26 U.S.C. § 952 — Subpart F income defined
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 956 — Investment of earnings in United States property
• 26 U.S.C. § 992 — Requirements of a domestic international sales corporation
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1092 — Straddles
• 26 U.S.C. § 1248 — Gain from certain sales or exchanges of stock in certain foreign corporations
• 26 U.S.C. § 1260 — Gains from constructive ownership transactions
• 26 U.S.C. § 1297 — Passive foreign investment company
• 26 U.S.C. § 1298 — Special rules
• 26 U.S.C. § 1362 — Election; revocation; termination
• 26 U.S.C. § 1366 — Pass-thru of items to shareholders
• 26 U.S.C. § 1400O — Education tax benefits
• 26 U.S.C. § 1400S — Additional tax relief provisions
• 26 U.S.C. § 2055 — Transfers for public, charitable, and religious uses
• 26 U.S.C. § 2522 — Charitable and similar gifts
• 26 U.S.C. § 3121 — Definitions
• 26 U.S.C. § 4041 — Imposition of tax
• 26 U.S.C. § 4042 — Tax on fuel used in commercial transportation on inland waterways
• 26 U.S.C. § 4082 — Exemptions for diesel fuel and kerosene
• 26 U.S.C. § 4101 — Registration and bond
• 26 U.S.C. § 4940 — Excise tax based on investment income
• 26 U.S.C. § 4942 — Taxes on failure to distribute income
• 26 U.S.C. § 4958 — Taxes on excess benefit transactions
• 26 U.S.C. § 4962 — Abatement of first tier taxes in certain cases
• 26 U.S.C. § 4965 — Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
• 26 U.S.C. § 5121 — Imposition and rate of tax
• 26 U.S.C. § 6011 — General requirement of return, statement, or list
• 26 U.S.C. § 6046 — Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
• 26 U.S.C. § 6072 — Time for filing income tax returns
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6104 — Publicity of information required from certain exempt organizations and certain trusts
• 26 U.S.C. § 6110 — Public inspection of written determinations
• 26 U.S.C. § 6211 — Definition of a deficiency
• 26 U.S.C. § 6230 — Additional administrative provisions
• 26 U.S.C. § 6416 — Certain taxes on sales and services
• 26 U.S.C. § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
• 26 U.S.C. § 6427 — Fuels not used for taxable purposes
• 26 U.S.C. § 6430 — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6686 — Failure to file returns or supply information by DISC or former FSC
• 26 U.S.C. § 6695A — Substantial and gross valuation misstatements attributable to incorrect appraisals
• 26 U.S.C. § 6696 — Rules applicable with respect to sections 6694, 6695, and 6695A
• 26 U.S.C. § 6707A — Penalty for failure to include reportable transaction information with return
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 7651 — Administration and collection of taxes in possessions
• 26 U.S.C. § 9002 — Definitions
• 26 U.S.C. § 9004 — Entitlement of eligible candidates to payments
• 26 U.S.C. § 9006 — Payments to eligible candidates
• 26 U.S.C. § 9032 — Definitions
• 26 U.S.C. § 9034 — Entitlement of eligible candidates to payments
• 26 U.S.C. § 9502 — Airport and Airway Trust Fund
• 26 U.S.C. § 9503 — Highway Trust Fund
• 26 U.S.C. § 5732 — Payment of tax