Tax Increase Prevention and Reconciliation Act of 2005
Pub. L. 109–222
35 sections of the Code credited to this law, found between Public Law 109-173 and Public Law 109-482.
- 26 U.S.C. § 1 — Tax imposed
- 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
- 26 U.S.C. § 54 — Credit to holders of clean renewable energy bonds
- 26 U.S.C. § 55 — Alternative minimum tax imposed
- 26 U.S.C. § 142 — Exempt facility bond
- 26 U.S.C. § 143 — Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- 26 U.S.C. § 144 — Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- 26 U.S.C. § 148 — Arbitrage
- 26 U.S.C. § 149 — Bonds must be registered to be tax exempt; other requirements
- 26 U.S.C. § 163 — Interest
- 26 U.S.C. § 167 — Depreciation
- 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
- 26 U.S.C. § 179 — Election to expense certain depreciable business assets
- 26 U.S.C. § 199 — Income attributable to domestic production activities
- 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
- 26 U.S.C. § 408A — Roth IRAs
- 26 U.S.C. § 468B — Special rules for designated settlement funds
- 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
- 26 U.S.C. § 871 — Tax on nonresident alien individuals
- 26 U.S.C. § 897 — Disposition of investment in United States real property
- 26 U.S.C. § 911 — Citizens or residents of the United States living abroad
- 26 U.S.C. § 953 — Insurance income
- 26 U.S.C. § 954 — Foreign base company income
- 26 U.S.C. § 1221 — Capital asset defined
- 26 U.S.C. § 1355 — Definitions and special rules
- 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
- 26 U.S.C. § 3402 — Income tax collected at source
- 26 U.S.C. § 4965 — Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- 26 U.S.C. § 6011 — General requirement of return, statement, or list
- 26 U.S.C. § 6033 — Returns by exempt organizations
- 26 U.S.C. § 6049 — Returns regarding payments of interest
- 26 U.S.C. § 6159 — Agreements for payment of tax liability in installments
- 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
- 26 U.S.C. § 7122 — Compromises
- 26 U.S.C. § 7872 — Treatment of loans with below-market interest rates