TEA 21 Restoration Act

Pub. L. 105–206

Also known as: Taxpayer Bill of Rights 3, Tax Technical Corrections Act of 1998, Internal Revenue Service Restructuring and Reform Act of 1998

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.

269 sections of the Code credited to this law, found between Public Law 105-153 and Public Law 105-394.

• 16 U.S.C. § 777c — Division of annual appropriations
• 16 U.S.C. § 777g — Maintenance of projects
• 16 U.S.C. § 777g-1 — 777g–1. Boating infrastructure
• 19 U.S.C. § 1881 — Normal trade relations
• 19 U.S.C. § 2432 — Freedom of emigration in East-West trade
• 19 U.S.C. § 2481 — Definitions
• 19 U.S.C. § 3332 — Rules of origin
• 19 U.S.C. § 3555 — Objectives for extended negotiations
• 2 U.S.C. § 900 — Statement of budget enforcement through sequestration; definitions
• 22 U.S.C. § 5401 — Support for East European Democracy (SEED) Program
• 22 U.S.C. § 5713 — Commerce between United States and Hong Kong
• 23 U.S.C. § 104 — Apportionment
• 23 U.S.C. § 105 — Minimum guarantee
• 23 U.S.C. § 110 — Uniform transferability of Federal-aid highway funds
• 23 U.S.C. § 110 — Revenue aligned budget authority
• 23 U.S.C. § 115 — Advance construction
• 23 U.S.C. § 118 — Availability of funds
• 23 U.S.C. § 119 — Interstate maintenance program
• 23 U.S.C. § 120 — Federal share payable
• 23 U.S.C. § 124 — Advances to States
• 23 U.S.C. § 129 — Toll roads, bridges, tunnels, and ferries
• 23 U.S.C. § 134 — Metropolitan planning
• 23 U.S.C. § 143 — Highway use tax evasion projects
• 23 U.S.C. § 144 — Highway bridge replacement and rehabilitation program
• 23 U.S.C. § 188 — Funding
• 23 U.S.C. § 202 — Allocations
• 23 U.S.C. § 322 — Magnetic levitation transportation technology deployment program
• 26 U.S.C. § 1 — Tax imposed
• 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. § 32 — Earned income
• 26 U.S.C. § 34 — Certain uses of gasoline and special fuels
• 26 U.S.C. § 39 — Carryback and carryforward of unused credits
• 26 U.S.C. § 42 — Low-income housing credit
• 26 U.S.C. § 45A — Indian employment credit
• 26 U.S.C. § 49 — At-risk rules
• 26 U.S.C. § 50 — Other special rules
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 57 — Items of tax preference
• 26 U.S.C. § 59 — Other definitions and special rules
• 26 U.S.C. § 66 — Treatment of community income
• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 119 — Meals or lodging furnished for the convenience of the employer
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 135 — Income from United States savings bonds used to pay higher education tuition and fees
• 26 U.S.C. § 142 — Exempt facility bond
• 26 U.S.C. § 162 — Trade or business expenses
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 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. § 264 — Certain amounts paid in connection with insurance contracts
• 26 U.S.C. § 280F — Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• 26 U.S.C. § 304 — Redemption through use of related corporations
• 26 U.S.C. § 351 — Transfer to corporation controlled by transferor
• 26 U.S.C. § 354 — Exchanges of stock and securities in certain reorganizations
• 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
• 26 U.S.C. § 368 — Definitions relating to corporate reorganizations
• 26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
• 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. § 414 — Definitions and special rules
• 26 U.S.C. § 475 — Mark to market accounting method for dealers in securities
• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 529 — Qualified State tuition programs
• 26 U.S.C. § 530 — Education individual retirement accounts
• 26 U.S.C. § 543 — Personal holding company income
• 26 U.S.C. § 641 — Imposition of tax
• 26 U.S.C. § 645 — Certain revocable trusts treated as part of estate
• 26 U.S.C. § 664 — Charitable remainder trusts
• 26 U.S.C. § 672 — Definitions and rules
• 26 U.S.C. § 679 — Foreign trusts having one or more United States beneficiaries
• 26 U.S.C. § 685 — Treatment of funeral trusts
• 26 U.S.C. § 751 — Unrealized receivables and inventory items
• 26 U.S.C. § 774 — Other modifications
• 26 U.S.C. § 853 — Foreign tax credit allowed to shareholders
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
• 26 U.S.C. § 991 — Taxation of a domestic international sales corporation
• 26 U.S.C. § 1017 — Discharge of indebtedness
• 26 U.S.C. § 1045 — Rollover of gain from qualified small business stock to another qualified small business stock
• 26 U.S.C. § 1059 — Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
• 26 U.S.C. § 1223 — Holding period of property
• 26 U.S.C. § 1235 — Sale or exchange of patents
• 26 U.S.C. § 1250 — Gain from dispositions of certain depreciable realty
• 26 U.S.C. § 1259 — Constructive sales treatment for appreciated financial positions
• 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. § 1297 — Passive foreign investment company
• 26 U.S.C. § 1298 — Special rules
• 26 U.S.C. § 1361 — Repealed. Pub. L. 89–389, §4(b)(1), Apr. 14, 1966, 80 Stat. 116
• 26 U.S.C. § 1361 — S corporation defined
• 26 U.S.C. § 1397E — Credit to holders of qualified zone academy bonds
• 26 U.S.C. § 1397F — Regulations
• 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. § 2001 — Imposition and rate of tax
• 26 U.S.C. § 2031 — Definition of gross estate
• 26 U.S.C. § 2057 — Family-owned business interests
• 26 U.S.C. § 2504 — Taxable gifts for preceding calendar periods
• 26 U.S.C. § 2631 — GST exemption
• 26 U.S.C. § 2652 — Other definitions
• 26 U.S.C. § 2654 — Special rules
• 26 U.S.C. § 3121 — Definitions
• 26 U.S.C. § 3401 — Definitions
• 26 U.S.C. § 4041 — Imposition of tax
• 26 U.S.C. § 4052 — Definitions and special rules
• 26 U.S.C. § 4082 — Exemptions for diesel fuel and kerosene
• 26 U.S.C. § 4083 — Definitions; special rule; administrative authority
• 26 U.S.C. § 4091 — Imposition of tax
• 26 U.S.C. § 4092 — Exemptions
• 26 U.S.C. § 4101 — Registration and bond
• 26 U.S.C. § 4221 — Certain tax-free sales
• 26 U.S.C. § 4222 — Registration
• 26 U.S.C. § 4251 — Imposition of tax
• 26 U.S.C. § 4946 — Definitions and special rules
• 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. § 5041 — Imposition and rate of tax
• 26 U.S.C. § 5043 — Collection of taxes on wines
• 26 U.S.C. § 5044 — Refund of tax on wine
• 26 U.S.C. § 5054 — Determination and collection of tax on beer
• 26 U.S.C. § 5056 — Refund and credit of tax, or relief from liability
• 26 U.S.C. § 5364 — Wine imported in bulk
• 26 U.S.C. § 6011 — General requirement of return, statement, or list
• 26 U.S.C. § 6013 — Joint returns of income tax by husband and wife
• 26 U.S.C. § 6015 — Relief from joint and several liability on joint return
• 26 U.S.C. § 6038 — Information reporting with respect to certain foreign corporations and partnerships
• 26 U.S.C. § 6038B — Notice of certain transfers to foreign persons
• 26 U.S.C. § 6039 — Information required in connection with certain options
• 26 U.S.C. § 6050R — Returns relating to certain purchases of fish
• 26 U.S.C. § 6050S — Returns relating to higher education tuition and related expenses
• 26 U.S.C. § 6061 — Signing of returns and other documents
• 26 U.S.C. § 6071 — Time for filing returns and other documents
• 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. § 6109 — Identifying numbers
• 26 U.S.C. § 6110 — Public inspection of written determinations
• 26 U.S.C. § 6159 — Agreements for payment of tax liability in installments
• 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. § 6211 — Definition of a deficiency
• 26 U.S.C. § 6212 — Notice of deficiency
• 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• 26 U.S.C. § 6230 — Additional administrative provisions
• 26 U.S.C. § 6231 — Definitions and special rules
• 26 U.S.C. § 6304 — Fair tax collection practices
• 26 U.S.C. § 6311 — Payment of tax by commercially acceptable means
• 26 U.S.C. § 6320 — Notice and opportunity for hearing upon filing of notice of lien
• 26 U.S.C. § 6323 — Validity and priority against certain persons
• 26 U.S.C. § 6325 — Release of lien or discharge of property
• 26 U.S.C. § 6330 — Notice and opportunity for hearing before levy
• 26 U.S.C. § 6331 — Levy and distraint
• 26 U.S.C. § 6334 — Property exempt from levy
• 26 U.S.C. § 6335 — Sale of seized property
• 26 U.S.C. § 6340 — Records of sale
• 26 U.S.C. § 6343 — Authority to release levy and return property
• 26 U.S.C. § 6344 — Cross references
• 26 U.S.C. § 6401 — Amounts treated as overpayments
• 26 U.S.C. § 6402 — Authority to make credits or refunds
• 26 U.S.C. § 6404 — Abatements
• 26 U.S.C. § 6416 — Certain taxes on sales and services
• 26 U.S.C. § 6421 — Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
• 26 U.S.C. § 6427 — Fuels not used for taxable purposes
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6502 — Collection after assessment
• 26 U.S.C. § 6503 — Suspension of running of period of limitation
• 26 U.S.C. § 6511 — Limitations on credit or refund
• 26 U.S.C. § 6512 — Limitations in case of petition to Tax Court
• 26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• 26 U.S.C. § 6611 — Interest on overpayments
• 26 U.S.C. § 6621 — Determination of rate of interest
• 26 U.S.C. § 6631 — Notice requirements
• 26 U.S.C. § 6651 — Failure to file tax return or to pay tax
• 26 U.S.C. § 6656 — Failure to make deposit of taxes
• 26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 6751 — Procedural requirements
• 26 U.S.C. § 7122 — Compromises
• 26 U.S.C. § 7123 — Appeals dispute resolution procedures
• 26 U.S.C. § 7124 — Cross references
• 26 U.S.C. § 7213 — Unauthorized disclosure of information
• 26 U.S.C. § 7217 — Prohibition on executive branch influence over taxpayer audits and other investigations
• 26 U.S.C. § 7232 — Failure to register under section 4101, false representations of registration status, etc.
• 26 U.S.C. § 7421 — Prohibition of suits to restrain assessment or collection
• 26 U.S.C. § 7422 — Civil actions for refund
• 26 U.S.C. § 7426 — Civil actions by persons other than taxpayers
• 26 U.S.C. § 7429 — Review of jeopardy levy or assessment procedures
• 26 U.S.C. § 7430 — Awarding of costs and certain fees
• 26 U.S.C. § 7431 — Civil damages for unauthorized inspection or disclosure of returns and return information
• 26 U.S.C. § 7433 — Civil damages for certain unauthorized collection actions
• 26 U.S.C. § 7434 — Civil damages for fraudulent filing of information returns
• 26 U.S.C. § 7436 — Proceedings for determination of employment status
• 26 U.S.C. § 7443A — Special trial judges
• 26 U.S.C. § 7463 — Disputes involving $50,000 or less
• 26 U.S.C. § 7479 — Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
• 26 U.S.C. § 7491 — Burden of proof
• 26 U.S.C. § 7502 — Timely mailing treated as timely filing and paying
• 26 U.S.C. § 7525 — Confidentiality privileges relating to taxpayer communications
• 26 U.S.C. § 7526 — Low-income taxpayer clinics
• 26 U.S.C. § 7602 — Examination of books and witnesses
• 26 U.S.C. § 7603 — Service of summons
• 26 U.S.C. § 7608 — Authority of internal revenue enforcement officers
• 26 U.S.C. § 7609 — Special procedures for third-party summonses
• 26 U.S.C. § 7611 — Restrictions on church tax inquiries and examinations
• 26 U.S.C. § 7612 — Special procedures for summonses for computer software
• 26 U.S.C. § 7613 — Cross references
• 26 U.S.C. § 7702B — Treatment of qualified long-term care insurance
• 26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations
• 26 U.S.C. § 7802 — Internal Revenue Service Oversight Board
• 26 U.S.C. § 7803 — Commissioner of Internal Revenue; other officials
• 26 U.S.C. § 7804 — Other personnel
• 26 U.S.C. § 7805 — Rules and regulations
• 26 U.S.C. § 7811 — Taxpayer Assistance Orders
• 26 U.S.C. § 7872 — Treatment of loans with below-market interest rates
• 26 U.S.C. § 8021 — Powers
• 26 U.S.C. § 8022 — Duties
• 26 U.S.C. § 9502 — Airport and Airway Trust Fund
• 26 U.S.C. § 9503 — Highway Trust Fund
• 26 U.S.C. § 9504 — Aquatic Resources Trust Fund
• 26 U.S.C. § 9811 — Standards relating to benefits for mothers and newborns
• 38 U.S.C. § 1110 — Basic entitlement
• 38 U.S.C. § 1131 — Basic entitlement
• 38 U.S.C. § 3532 — Computation of educational assistance allowance
• 38 U.S.C. § 3534 — Apprenticeship or other on-job training; correspondence courses
• 38 U.S.C. § 3542 — Special training allowance
• 38 U.S.C. § 3687 — Apprenticeship or other on-job training
• 49 U.S.C. § 5302 — Definitions
• 49 U.S.C. § 5303 — Metropolitan planning
• 49 U.S.C. § 5304 — Transportation improvement program
• 49 U.S.C. § 5305 — Transportation management areas
• 49 U.S.C. § 5307 — Urbanized area formula grants
• 49 U.S.C. § 5308 — Clean fuels formula grant program
• 49 U.S.C. § 5309 — Capital investment grants and loans
• 49 U.S.C. § 5315 — National transit institute
• 49 U.S.C. § 5320 — Suspended light rail system technology pilot project
• 49 U.S.C. § 5325 — Contract requirements
• 49 U.S.C. § 5328 — Project review
• 49 U.S.C. § 5337 — Apportionment of appropriations for fixed guideway modernization
• 49 U.S.C. § 5338 — Authorizations
• 49 U.S.C. § 5505 — University transportation research
• 49 U.S.C. § 30105 — Restriction on lobbying activities
• 49 U.S.C. § 31314 — Withholding amounts for State noncompliance
• 5 U.S.C. § 5109 — Positions classified by statute
• 5 U.S.C. § 9501 — Internal Revenue Service personnel flexibilities
• 5 U.S.C. § 9502 — Pay authority for critical positions
• 5 U.S.C. § 9503 — Streamlined critical pay authority
• 5 U.S.C. § 9504 — Recruitment, retention, relocation incentives, and relocation expenses
• 5 U.S.C. § 9505 — Performance awards for senior executives
• 5 U.S.C. § 9506 — Limited appointments to career reserved Senior Executive Service positions
• 5 U.S.C. § 9507 — Streamlined demonstration project authority
• 5 U.S.C. § 9508 — General workforce performance management system
• 5 U.S.C. § 9509 — General workforce classification and pay
• 5 U.S.C. § 9510 — General workforce staffing
• 5A U.S.C. § 2 — Purpose and establishment of Offices of Inspector General; departments and agencies involved
• 5A U.S.C. § 8D — Special provisions concerning the Department of the Treasury
• 5A U.S.C. § 8I — Rule of construction of special provisions
• 5A U.S.C. § 9 — Transfer of functions
• 16 U.S.C. § 777g–1 — Boating infrastructure
• 23 U.S.C. § 608 — Funding
• 26 U.S.C. § 36C — Renumbered § 23