Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

Pub. L. 111–312

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.

88 sections of the Code credited to this law, found between Public Law 111-137 and Public Law 111-383.

• 26 U.S.C. § 23 — Renumbered §36C
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25 — Interest on certain home mortgages
• 26 U.S.C. § 25A — Hope and Lifetime Learning credits
• 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. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30 — Certain plug-in electric vehicles
• 26 U.S.C. § 30B — Alternative motor vehicle credit
• 26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
• 26 U.S.C. § 30D — New qualified plug-in electric drive motor vehicles
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 36C — Adoption expenses
• 26 U.S.C. § 40 — Alcohol, etc., used as fuel
• 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. § 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. § 45D — New markets tax credit
• 26 U.S.C. § 45G — Railroad track maintenance credit
• 26 U.S.C. § 45L — New energy efficient home credit
• 26 U.S.C. § 45M — Energy efficient appliance credit
• 26 U.S.C. § 45N — Mine rescue team training credit
• 26 U.S.C. § 45P — Employer wage credit for employees who are active duty members of the uniformed services
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 54E — Qualified zone academy bonds
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 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. § 132 — Certain fringe benefits
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 164 — Taxes
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 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. § 179E — Election to expense advanced mine safety equipment
• 26 U.S.C. § 181 — Treatment of certain qualified film and television productions
• 26 U.S.C. § 198 — Expensing of environmental remediation costs
• 26 U.S.C. § 199 — Income attributable to domestic production activities
• 26 U.S.C. § 222 — Qualified tuition and related expenses
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 451 — General rule for taxable year of inclusion
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 684 — Recognition of gain on certain transfers to certain foreign trusts and estates
• 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. § 904 — Limitation on credit
• 26 U.S.C. § 953 — Insurance income
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 1014 — Basis of property acquired from a decedent
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1040 — Transfer of certain farm, etc., real property
• 26 U.S.C. § 1202 — Partial exclusion for gain from certain small business stock
• 26 U.S.C. § 1221 — Capital asset defined
• 26 U.S.C. § 1291 — Interest on tax deferral
• 26 U.S.C. § 1296 — Election of mark to market for marketable stock
• 26 U.S.C. § 1367 — Adjustments to basis of stock of shareholders, etc.
• 26 U.S.C. § 1391 — Designation procedure
• 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. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 1400N — Tax benefits for Gulf Opportunity Zone
• 26 U.S.C. § 2001 — Imposition and rate of tax
• 26 U.S.C. § 2010 — Unified credit against estate tax
• 26 U.S.C. § 2105 — Property without the United States
• 26 U.S.C. § 2502 — Rate of tax
• 26 U.S.C. § 2505 — Unified credit against gift tax
• 26 U.S.C. § 2511 — Transfers in general
• 26 U.S.C. § 2631 — GST exemption
• 26 U.S.C. § 4947 — Application of taxes to certain nonexempt trusts
• 26 U.S.C. § 6018 — Estate tax returns
• 26 U.S.C. § 6019 — Gift tax returns
• 26 U.S.C. § 6075 — Time for filing estate and gift tax returns
• 26 U.S.C. § 6211 — Definition of a deficiency
• 26 U.S.C. § 6402 — Authority to make credits or refunds
• 26 U.S.C. § 6409 — Refunds disregarded in the administration of Federal programs and federally assisted programs
• 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. § 6431 — Credit for qualified bonds allowed to issuer
• 26 U.S.C. § 7652 — Shipments to the United States
• 26 U.S.C. § 7701 — Definitions
• 31 U.S.C. § 1324 — Refund of internal revenue collections
• 45 U.S.C. § 352 — Benefits