Jobs and Growth Tax Relief Reconciliation Act of 2003
Pub. L. 108–27
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.
26 sections of the Code credited to this law, found between Public Law 107-377 and Public Law 108-198.
- 26 U.S.C. § 1 — Tax imposed
- 26 U.S.C. § 24 — Child tax credit
- 26 U.S.C. § 55 — Alternative minimum tax imposed
- 26 U.S.C. § 57 — Items of tax preference
- 26 U.S.C. § 63 — Taxable income defined
- 26 U.S.C. § 163 — Interest
- 26 U.S.C. § 168 — Accelerated cost recovery system
- 26 U.S.C. § 179 — Election to expense certain depreciable business assets
- 26 U.S.C. § 301 — Distributions of property
- 26 U.S.C. § 306 — Dispositions of certain stock
- 26 U.S.C. § 338 — Certain stock purchases treated as asset acquisitions
- 26 U.S.C. § 467 — Certain payments for the use of property or services
- 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. § 584 — Common trust funds
- 26 U.S.C. § 702 — Income and credits of partner
- 26 U.S.C. § 854 — Limitations applicable to dividends received from regulated investment company
- 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
- 26 U.S.C. § 1255 — Gain from disposition of section 126 property
- 26 U.S.C. § 1257 — Disposition of converted wetlands or highly erodible croplands
- 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
- 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
- 26 U.S.C. § 6429 — Advance payment of portion of increased child credit for 2003
- 26 U.S.C. § 7518 — Tax incentives relating to merchant marine capital construction funds
- 42 U.S.C. § 801 — Temporary State fiscal relief
- 46A U.S.C. § 1177 — Capital construction fund