Tax Technical Corrections Act of 2007

Pub. L. 110–172

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