Fair Minimum Wage Act of 2007

Pub. L. 110-28

Also known as: Small Business and Work Opportunity Act of 2007, Small Business and Work Opportunity Tax Act of 2007, U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007

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

• 10 U.S.C. § 1477 — Death gratuity: eligible survivors
• 15 U.S.C. § 656 — Women's business center program
• 16 U.S.C. § 3831 — Conservation reserve
• 2 U.S.C. § 1806 — Chief Executive Officer for Visitor Services
• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 45B — Credit for portion of employer social security taxes paid with respect to employee cash tips
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 420 — Transfers of excess pension assets to retiree health accounts
• 26 U.S.C. § 641 — Imposition of tax
• 26 U.S.C. § 761 — Terms defined
• 26 U.S.C. § 1361 — S corporation defined
• 26 U.S.C. § 1362 — Election; revocation; termination
• 26 U.S.C. § 1368 — Distributions
• 26 U.S.C. § 1400N — Tax benefits for Gulf Opportunity Zone
• 26 U.S.C. § 1402 — Definitions
• 26 U.S.C. § 6060 — Information returns of tax return preparers
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6107 — Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
• 26 U.S.C. § 6109 — Identifying numbers
• 26 U.S.C. § 6330 — Notice and opportunity for hearing before levy
• 26 U.S.C. § 6404 — Abatements
• 26 U.S.C. § 6503 — Suspension of running of period of limitation
• 26 U.S.C. § 6657 — Bad checks
• 26 U.S.C. § 6676 — Erroneous claim for refund or credit
• 26 U.S.C. § 6694 — Understatement of taxpayer's liability by tax return preparer
• 26 U.S.C. § 6695 — Other assessable penalties with respect to the preparation of tax returns for other persons
• 26 U.S.C. § 6696 — Rules applicable with respect to sections 6694, 6695, and 6695A
• 26 U.S.C. § 7407 — Action to enjoin tax return preparers
• 26 U.S.C. § 7427 — Tax return preparers
• 26 U.S.C. § 7528 — Internal Revenue Service user fees
• 26 U.S.C. § 7701 — Definitions
• 29 U.S.C. § 206 — Minimum wage
• 29 U.S.C. § 1002 — Definitions
• 38 U.S.C. § 2023 — Demonstration program of referral and counseling for veterans transitioning from certain institutions who are at risk for homelessness
• 41 U.S.C. § 10a — American materials required for public use
• 42 U.S.C. § 411 — Definitions relating to self-employment
• 42 U.S.C. § 1396b — Payment to States
• 42 U.S.C. § 1397dd — Allotments
• 42 U.S.C. § 15302 — Replacement of punch card or lever voting machines
• 6 U.S.C. § 396 — Lead system integrator; financial interests
• 7 U.S.C. § 7982 — National dairy market loss payments
• 52 U.S.C. § 20902 — Replacement of punch card or lever voting machines