Economic Growth and Tax Relief Reconciliation Act of 2001

Pub. L. 107–16

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.

134 sections of the Code credited to this law, found between Public Law 106-580 and Public Law 107-136.

• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 15 — Effect of changes
• 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. § 25A — Hope and Lifetime Learning credits
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 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. § 45E — Small employer pension plan startup costs
• 26 U.S.C. § 45F — Employer-provided child care credit
• 26 U.S.C. § 51A — Temporary incentives for employing long-term family assistance recipients
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 63 — Taxable income defined
• 26 U.S.C. § 68 — Overall limitation on itemized deductions
• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 86 — Social security and tier 1 railroad retirement benefits
• 26 U.S.C. § 117 — Qualified scholarships
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 127 — Educational assistance programs
• 26 U.S.C. § 132 — Certain fringe benefits
• 26 U.S.C. § 135 — Income from United States savings bonds used to pay higher education tuition and fees
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 142 — Exempt facility bond
• 26 U.S.C. § 146 — Volume cap
• 26 U.S.C. § 147 — Other requirements applicable to certain private activity bonds
• 26 U.S.C. § 148 — Arbitrage
• 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 196 — Deduction for certain unused business credits
• 26 U.S.C. § 219 — Retirement savings
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 222 — Qualified tuition and related expenses
• 26 U.S.C. § 223 — Cross reference
• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
• 26 U.S.C. § 402A — Optional treatment of elective deferrals as Roth contributions
• 26 U.S.C. § 403 — Taxation of employee annuities
• 26 U.S.C. § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 408A — Roth IRAs
• 26 U.S.C. § 409 — Qualifications for tax credit employee stock ownership plans
• 26 U.S.C. § 411 — Minimum vesting standards
• 26 U.S.C. § 412 — Minimum funding standards
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 416 — Special rules for top-heavy plans
• 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• 26 U.S.C. § 469 — Passive activity losses and credits limited
• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 505 — Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 530 — Coverdell education savings accounts
• 26 U.S.C. § 531 — Imposition of accumulated earnings tax
• 26 U.S.C. § 541 — Imposition of personal holding company tax
• 26 U.S.C. § 646 — Tax treatment of electing Alaska Native Settlement Trusts
• 26 U.S.C. § 664 — Charitable remainder trusts
• 26 U.S.C. § 684 — Recognition of gain on certain transfers to certain foreign trusts and estates
• 26 U.S.C. § 861 — Income from sources within the United States
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 1014 — Basis of property acquired from a decedent
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1022 — Treatment of property acquired from a decedent dying after December 31, 2009
• 26 U.S.C. § 1040 — Transfer of certain farm, etc., real property
• 26 U.S.C. § 1221 — Capital asset defined
• 26 U.S.C. § 1246 — Gain on foreign investment company stock
• 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. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 2001 — Imposition and rate of tax
• 26 U.S.C. § 2010 — Unified credit against estate tax
• 26 U.S.C. § 2011 — Credit for State death taxes
• 26 U.S.C. § 2012 — Credit for gift tax
• 26 U.S.C. § 2013 — Credit for tax on prior transfers
• 26 U.S.C. § 2014 — Credit for foreign death taxes
• 26 U.S.C. § 2015 — Credit for death taxes on remainders
• 26 U.S.C. § 2016 — Recovery of taxes claimed as credit
• 26 U.S.C. § 2031 — Definition of gross estate
• 26 U.S.C. § 2053 — Expenses, indebtedness, and taxes
• 26 U.S.C. § 2056A — Qualified domestic trust
• 26 U.S.C. § 2057 — Family-owned business interests
• 26 U.S.C. § 2058 — State death taxes
• 26 U.S.C. § 2102 — Credits against tax
• 26 U.S.C. § 2106 — Taxable estate
• 26 U.S.C. § 2107 — Expatriation to avoid tax
• 26 U.S.C. § 2201 — Combat zone-related deaths of members of the Armed Forces and deaths of victims of certain terrorist attacks
• 26 U.S.C. § 2210 — Termination
• 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. § 2604 — Credit for certain State taxes
• 26 U.S.C. § 2631 — GST exemption
• 26 U.S.C. § 2632 — Special rules for allocation of GST exemption
• 26 U.S.C. § 2642 — Inclusion ratio
• 26 U.S.C. § 2664 — Termination
• 26 U.S.C. § 3401 — Definitions
• 26 U.S.C. § 3402 — Income tax collected at source
• 26 U.S.C. § 3405 — Special rules for pensions, annuities, and certain other deferred income
• 26 U.S.C. § 3406 — Backup withholding
• 26 U.S.C. § 4947 — Application of taxes to certain nonexempt trusts
• 26 U.S.C. § 4972 — Tax on nondeductible contributions to qualified employer plans
• 26 U.S.C. § 4973 — Tax on excess contributions to certain tax-favored accounts and annuities
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4979A — Tax on certain prohibited allocations of qualified securities
• 26 U.S.C. § 4980F — Failure of applicable plans reducing benefit accruals to satisfy notice requirements
• 26 U.S.C. § 6018 — Estate tax returns
• 26 U.S.C. § 6019 — Gift tax returns
• 26 U.S.C. § 6039H — Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
• 26 U.S.C. § 6047 — Information relating to certain trusts and annuity plans
• 26 U.S.C. § 6050S — Returns relating to higher education tuition and related expenses
• 26 U.S.C. § 6051 — Receipts for employees
• 26 U.S.C. § 6075 — Time for filing estate and gift tax returns
• 26 U.S.C. § 6166 — Extension of time for payment of estate tax where estate consists largely of interest in closely held business
• 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• 26 U.S.C. § 6428 — Acceleration of 10 percent income tax rate bracket benefit for 2001
• 26 U.S.C. § 6511 — Limitations on credit or refund
• 26 U.S.C. § 6612 — Cross references
• 26 U.S.C. § 6693 — Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
• 26 U.S.C. § 6716 — Failure to file information with respect to certain transfers at death and gifts
• 26 U.S.C. § 7508A — Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
• 26 U.S.C. § 7701 — Definitions
• 29 U.S.C. § 1003 — Coverage
• 29 U.S.C. § 1053 — Minimum vesting standards
• 29 U.S.C. § 1054 — Benefit accrual requirements
• 29 U.S.C. § 1082 — Minimum funding standards
• 29 U.S.C. § 1104 — Fiduciary duties
• 29 U.S.C. § 1108 — Exemptions from prohibited transactions
• 26 U.S.C. § 36C — Renumbered § 23
• 26 U.S.C. § 224 — Qualified tips
• 26 U.S.C. § 226 — Cross reference