American Jobs Creation Act of 2004

Pub. L. 108–357

Also known as: Fair and Equitable Tobacco Reform Act of 2004

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.

285 sections of the Code credited to this law, found between Public Law 108-198 and Public Law 108-498.

• 15 U.S.C. § 714c — Specific powers of Corporation
• 19 U.S.C. § 58c — Fees for certain customs services
• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 39 — Carryback and carryforward of unused credits
• 26 U.S.C. § 40 — Alcohol used as fuel
• 26 U.S.C. § 40A — Biodiesel used as fuel
• 26 U.S.C. § 43 — Enhanced oil recovery credit
• 26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
• 26 U.S.C. § 45D — New markets tax credit
• 26 U.S.C. § 45G — Railroad track maintenance credit
• 26 U.S.C. § 45H — Credit for production of low sulfur diesel fuel
• 26 U.S.C. § 45I — Credit for producing oil and gas from marginal wells
• 26 U.S.C. § 46 — Amount of credit
• 26 U.S.C. § 48 — Energy credit
• 26 U.S.C. § 50 — Other special rules
• 26 U.S.C. § 53 — Credit for prior year minimum tax liability
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 56 — Adjustments in computing alternative minimum taxable income
• 26 U.S.C. § 59 — Other definitions and special rules
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 83 — Property transferred in connection with performance of services
• 26 U.S.C. § 86 — Social security and tier 1 railroad retirement benefits
• 26 U.S.C. § 87 — Alcohol and biodiesel fuels credits
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 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. § 137 — Adoption assistance programs
• 26 U.S.C. § 142 — Exempt facility bond
• 26 U.S.C. § 144 — Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
• 26 U.S.C. § 146 — Volume cap
• 26 U.S.C. § 162 — Trade or business expenses
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 164 — Taxes
• 26 U.S.C. § 167 — Depreciation
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 171 — Amortizable bond premium
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 179B — Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
• 26 U.S.C. § 181 — Treatment of certain qualified film and television productions
• 26 U.S.C. § 194 — Treatment of reforestation expenditures
• 26 U.S.C. § 195 — Start-up expenditures
• 26 U.S.C. § 196 — Deduction for certain unused business credits
• 26 U.S.C. § 197 — Amortization of goodwill and certain other intangibles
• 26 U.S.C. § 199 — Income attributable to domestic production activities
• 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. § 245 — Dividends received from certain foreign corporations
• 26 U.S.C. § 246 — Rules applying to deductions for dividends received
• 26 U.S.C. § 248 — Organizational expenditures
• 26 U.S.C. § 263 — Capital expenditures
• 26 U.S.C. § 263A — Capitalization and inclusion in inventory costs of certain expenses
• 26 U.S.C. § 267 — Losses, expenses, and interest with respect to transactions between related taxpayers
• 26 U.S.C. § 274 — Disallowance of certain entertainment, etc., expenses
• 26 U.S.C. § 275 — Certain taxes
• 26 U.S.C. § 280C — Certain expenses for which credits are allowable
• 26 U.S.C. § 305 — Distributions of stock and stock rights
• 26 U.S.C. § 312 — Effect on earnings and profits
• 26 U.S.C. § 332 — Complete liquidations of subsidiaries
• 26 U.S.C. § 334 — Basis of property received in liquidations
• 26 U.S.C. § 338 — Certain stock purchases treated as asset acquisitions
• 26 U.S.C. § 351 — Transfer to corporation controlled by transferor
• 26 U.S.C. § 357 — Assumption of liability
• 26 U.S.C. § 361 — Nonrecognition of gain or loss to corporations; treatment of distributions
• 26 U.S.C. § 362 — Basis to corporations
• 26 U.S.C. § 367 — Foreign corporations
• 26 U.S.C. § 382 — Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• 26 U.S.C. § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• 26 U.S.C. § 420 — Transfers of excess pension assets to retiree health accounts
• 26 U.S.C. § 421 — General rules
• 26 U.S.C. § 423 — Employee stock purchase plans
• 26 U.S.C. § 443 — Returns for a period of less than 12 months
• 26 U.S.C. § 451 — General rule for taxable year of inclusion
• 26 U.S.C. § 453 — Installment method
• 26 U.S.C. § 465 — Deductions limited to amount at risk
• 26 U.S.C. § 469 — Passive activity losses and credits limited
• 26 U.S.C. § 470 — Limitation on deductions allocable to property used by governments or other tax-exempt entities
• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 508 — Special rules with respect to section 501(c)(3) organizations
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 514 — Unrelated debt-financed income
• 26 U.S.C. § 521 — Exemption of farmers’ cooperatives from tax
• 26 U.S.C. § 535 — Accumulated taxable income
• 26 U.S.C. § 542 — Definition of personal holding company
• 26 U.S.C. § 543 — Personal holding company income
• 26 U.S.C. § 562 — Rules applicable in determining dividends eligible for dividends paid deduction
• 26 U.S.C. § 563 — Rules relating to dividends paid after close of taxable year
• 26 U.S.C. § 582 — Bad debts, losses, and gains with respect to securities held by financial institutions
• 26 U.S.C. § 613 — Percentage depletion
• 26 U.S.C. § 631 — Gain or loss in the case of timber, coal, or domestic iron ore
• 26 U.S.C. § 704 — Partner's distributive share
• 26 U.S.C. § 709 — Treatment of organization and syndication fees
• 26 U.S.C. § 734 — Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
• 26 U.S.C. § 743 — Special rules where section 754 election or substantial built-in loss
• 26 U.S.C. § 751 — Unrealized receivables and inventory items
• 26 U.S.C. § 755 — Rules for allocation of basis
• 26 U.S.C. § 815 — Distributions to shareholders from pre-1984 policyholders surplus account
• 26 U.S.C. § 845 — Certain reinsurance agreements
• 26 U.S.C. § 851 — Definition of regulated investment company
• 26 U.S.C. § 856 — Definition of real estate investment trust
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 860 — Deduction for deficiency dividends
• 26 U.S.C. § 860G — Other definitions and special rules
• 26 U.S.C. § 861 — Income from sources within the United States
• 26 U.S.C. § 864 — Definitions and special rules
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 872 — Gross income
• 26 U.S.C. § 877 — Expatriation to avoid tax
• 26 U.S.C. § 881 — Tax on income of foreign corporations not connected with United States business
• 26 U.S.C. § 883 — Exclusions from gross income
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 26 U.S.C. § 898 — Taxable year of certain foreign corporations
• 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
• 26 U.S.C. § 902 — Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
• 26 U.S.C. § 903 — Credit for taxes in lieu of income, etc., taxes
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 907 — Special rules in case of foreign oil and gas income
• 26 U.S.C. § 931 — Income from sources within Guam, American Samoa, or the Northern Mariana Islands
• 26 U.S.C. § 932 — Coordination of United States and Virgin Islands income taxes
• 26 U.S.C. § 934 — Limitation on reduction in income tax liability incurred to the Virgin Islands
• 26 U.S.C. § 936 — Puerto Rico and possession tax credit
• 26 U.S.C. § 937 — Residence and source rules involving possessions
• 26 U.S.C. § 951 — Amounts included in gross income of United States shareholders
• 26 U.S.C. § 952 — Subpart F income defined
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 956 — Investment of earnings in United States property
• 26 U.S.C. § 957 — Controlled foreign corporations; United States persons
• 26 U.S.C. § 965 — Temporary dividends received deduction
• 26 U.S.C. § 986 — Determination of foreign taxes and foreign corporation's earnings and profits
• 26 U.S.C. § 989 — Other definitions and special rules
• 26 U.S.C. § 999 — Reports by taxpayers; determinations
• 26 U.S.C. § 1014 — Basis of property acquired from a decedent
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1033 — Involuntary conversions
• 26 U.S.C. § 1092 — Straddles
• 26 U.S.C. § 1202 — Partial exclusion for gain from certain small business stock
• 26 U.S.C. § 1212 — Capital loss carrybacks and carryovers
• 26 U.S.C. § 1223 — Holding period of property
• 26 U.S.C. § 1245 — Gain from dispositions of certain depreciable property
• 26 U.S.C. § 1248 — Gain from certain sales or exchanges of stock in certain foreign corporations
• 26 U.S.C. § 1253 — Transfers of franchises, trademarks, and trade names
• 26 U.S.C. § 1258 — Recharacterization of gain from certain financial transactions
• 26 U.S.C. § 1260 — Gains from constructive ownership transactions
• 26 U.S.C. § 1286 — Tax treatment of stripped bonds
• 26 U.S.C. § 1291 — Interest on tax deferral
• 26 U.S.C. § 1294 — Election to extend time for payment of tax on undistributed earnings
• 26 U.S.C. § 1301 — Averaging of farm income
• 26 U.S.C. § 1352 — Alternative tax on qualifying shipping activities
• 26 U.S.C. § 1353 — Notional shipping income
• 26 U.S.C. § 1354 — Alternative tax election; revocation; termination
• 26 U.S.C. § 1355 — Definitions and special rules
• 26 U.S.C. § 1356 — Qualifying shipping activities
• 26 U.S.C. § 1357 — Items not subject to regular tax; depreciation; interest
• 26 U.S.C. § 1358 — Allocation of credits, income, and deductions
• 26 U.S.C. § 1359 — Disposition of qualifying vessels
• 26 U.S.C. § 1361 — S corporation defined
• 26 U.S.C. § 1362 — Election; revocation; termination
• 26 U.S.C. § 1366 — Pass-thru of items to shareholders
• 26 U.S.C. § 1381 — Organizations to which part applies
• 26 U.S.C. § 1388 — Definitions; special rules
• 26 U.S.C. § 1400E — Designation of renewal communities
• 26 U.S.C. § 1402 — Definitions
• 26 U.S.C. § 1441 — Withholding of tax on nonresident aliens
• 26 U.S.C. § 1442 — Withholding of tax on foreign corporations
• 26 U.S.C. § 1502 — Regulations
• 26 U.S.C. § 1563 — Definitions and special rules
• 26 U.S.C. § 2105 — Property without the United States
• 26 U.S.C. § 2107 — Expatriation to avoid tax
• 26 U.S.C. § 2501 — Imposition of tax
• 26 U.S.C. § 3121 — Definitions
• 26 U.S.C. § 3231 — Definitions
• 26 U.S.C. § 3306 — Definitions
• 26 U.S.C. § 3401 — Definitions
• 26 U.S.C. § 4041 — Imposition of tax
• 26 U.S.C. § 4042 — Tax on fuel used in commercial transportation on inland waterways
• 26 U.S.C. § 4053 — Exemptions
• 26 U.S.C. § 4071 — Imposition of tax
• 26 U.S.C. § 4072 — Definitions
• 26 U.S.C. § 4073 — Exemptions
• 26 U.S.C. § 4081 — Imposition of tax
• 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. § 4101 — Registration and bond
• 26 U.S.C. § 4103 — Certain additional persons liable for tax where willful failure to pay
• 26 U.S.C. § 4104 — Information reporting for persons claiming certain tax benefits
• 26 U.S.C. § 4105 — Two-party exchanges
• 26 U.S.C. § 4132 — Definitions and special rules
• 26 U.S.C. § 4161 — Imposition of tax
• 26 U.S.C. § 4162 — Definitions; treatment of certain resales
• 26 U.S.C. § 4221 — Certain tax-free sales
• 26 U.S.C. § 4481 — Imposition of tax
• 26 U.S.C. § 4483 — Exemptions
• 26 U.S.C. § 4947 — Application of taxes to certain nonexempt trusts
• 26 U.S.C. § 4948 — Application of taxes and denial of exemption with respect to certain foreign organizations
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4985 — Stock compensation of insiders in expatriated corporations
• 26 U.S.C. § 5117 — Prohibited purchases by dealers
• 26 U.S.C. § 5148 — Suspension of occupational tax
• 26 U.S.C. § 5149 — Cross references
• 26 U.S.C. § 6031 — Return of partnership income
• 26 U.S.C. § 6039G — Information on individuals losing United States citizenship
• 26 U.S.C. § 6041 — Information at source
• 26 U.S.C. § 6043A — Returns relating to taxable mergers and acquisitions
• 26 U.S.C. § 6050L — Returns relating to certain donated property
• 26 U.S.C. § 6051 — Receipts for employees
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6111 — Disclosure of reportable transactions
• 26 U.S.C. § 6112 — Material advisors of reportable transactions must keep lists of advisees, etc.
• 26 U.S.C. § 6159 — Agreements for payment of tax liability in installments
• 26 U.S.C. § 6206 — Special rules applicable to excessive claims under sections 6420, 6421, and 6427
• 26 U.S.C. § 6306 — Qualified tax collection contracts
• 26 U.S.C. § 6331 — Levy and distraint
• 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. § 6426 — Credit for alcohol fuel and biodiesel mixtures
• 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. § 6603 — Deposits made to suspend running of interest on potential underpayments, etc.
• 26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
• 26 U.S.C. § 6662A — Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• 26 U.S.C. § 6664 — Definitions and special rules
• 26 U.S.C. § 6679 — Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• 26 U.S.C. § 6688 — Assessable penalties with respect to information required to be furnished under section 7654
• 26 U.S.C. § 6700 — Promoting abusive tax shelters, etc.
• 26 U.S.C. § 6707 — Failure to furnish information regarding reportable transactions
• 26 U.S.C. § 6707A — Penalty for failure to include reportable transaction information with return
• 26 U.S.C. § 6708 — Failure to maintain lists of advisees with respect to reportable transactions
• 26 U.S.C. § 6715 — Dyed fuel sold for use or used in taxable use, etc.
• 26 U.S.C. § 6715A — Tampering with or failing to maintain security requirements for mechanical dye injection systems
• 26 U.S.C. § 6717 — Refusal of entry
• 26 U.S.C. § 6718 — Failure to display tax registration on vessels
• 26 U.S.C. § 6719 — Failure to register
• 26 U.S.C. § 6720 — Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 6725 — Failure to report information under section 4101
• 26 U.S.C. § 7232 — Failure to register under section 4101, false representations of registration status, etc.
• 26 U.S.C. § 7272 — Penalty for failure to register
• 26 U.S.C. § 7408 — Actions to enjoin specified conduct related to tax shelters and reportable transactions
• 26 U.S.C. § 7428 — Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
• 26 U.S.C. § 7433A — Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
• 26 U.S.C. § 7525 — Confidentiality privileges relating to taxpayer communications
• 26 U.S.C. § 7528 — Internal Revenue Service user fees
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations
• 26 U.S.C. § 7809 — Deposit of collections
• 26 U.S.C. § 7811 — Taxpayer Assistance Orders
• 26 U.S.C. § 7874 — Rules relating to expatriated entities and their foreign parents
• 26 U.S.C. § 9502 — Airport and Airway Trust Fund
• 26 U.S.C. § 9503 — Highway Trust Fund
• 26 U.S.C. § 9508 — Leaking Underground Storage Tank Trust Fund
• 29 U.S.C. § 1021 — Duty of disclosure and reporting
• 29 U.S.C. § 1103 — Establishment of trust
• 29 U.S.C. § 1108 — Exemptions from prohibited transactions
• 31 U.S.C. § 330 — Practice before the Department
• 31 U.S.C. § 5321 — Civil penalties
• 42 U.S.C. § 409 — “Wages” defined
• 42 U.S.C. § 1396b — Payment to States
• 42 U.S.C. § 1396d — Definitions
• 7 U.S.C. § 518 — Definitions
• 7 U.S.C. § 518a — Contract payments to tobacco quota holders
• 7 U.S.C. § 518b — Contract payments for producers of quota tobacco
• 7 U.S.C. § 518c — Administration
• 7 U.S.C. § 518d — Use of assessments as source of funds for payments
• 7 U.S.C. § 518e — Tobacco Trust Fund
• 7 U.S.C. § 518f — Limitation on total expenditures
• 7 U.S.C. § 519 — Treatment of tobacco loan pool stocks and outstanding loan costs
• 7 U.S.C. § 519a — Regulations
• 7 U.S.C. § 609 — Processing tax; methods of computation; rate; what constitutes processing; publicity as to tax to avoid profiteering
• 7 U.S.C. § 1282 — Declaration of policy
• 7 U.S.C. § 1301 — Definitions
• 7 U.S.C. § 1303 — Parity payments
• 7 U.S.C. § 1361 — Application of subpart
• 7 U.S.C. § 1371 — General adjustment of quotas
• 7 U.S.C. § 1373 — Reports and records
• 7 U.S.C. § 1375 — Regulations
• 7 U.S.C. § 1378 — Transfer of acreage allotments ensuing from agency acquisition of farmlands
• 7 U.S.C. § 1379 — Reconstitution of farms
• 7 U.S.C. § 1428 — Definitions
• 7 U.S.C. § 1433c-1 — 1433c–1. Advance recourse loans
• 7 U.S.C. § 1441 — Price support levels
• 7 U.S.C. § 1433c–1 — Advance recourse loans