GSP Renewal Act of 1996

Pub. L. 104-188

Also known as: Minimum Wage Increase Act of 1996, Small Business Job Protection Act of 1996, Employee Commuting Flexibility Act of 1996

301 sections of the Code credited to this law, found between Public Law 104-98 and Public Law 104-333.

• 15 U.S.C. § 4711 — Country reports on economic policy and trade practices
• 19 U.S.C. § 2461 — Authority to extend preferences
• 19 U.S.C. § 2462 — Designation of beneficiary developing countries
• 19 U.S.C. § 2463 — Designation of eligible articles
• 19 U.S.C. § 2464 — Review and report to Congress
• 19 U.S.C. § 2465 — Date of termination
• 19 U.S.C. § 2466 — Agricultural exports of beneficiary developing countries
• 19 U.S.C. § 2467 — Definitions
• 19 U.S.C. § 2702 — Beneficiary country
• 19 U.S.C. § 3011 — Transition to Harmonized Tariff Schedule
• 19 U.S.C. § 3202 — Beneficiary country
• 19 U.S.C. § 3331 — Tariff modifications
• 19 U.S.C. § 3551 — Working party on worker rights
• 22 U.S.C. § 262p-4p — 262p–4p. Encouragement of fair labor practices
• 22 U.S.C. § 2191a — Additional requirements
• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 21 — Expenses for household and dependent care services necessary for gainful employment
• 26 U.S.C. § 23 — Adoption expenses
• 26 U.S.C. § 25 — Interest on certain home mortgages
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 29 — Credit for producing fuel from a nonconventional source
• 26 U.S.C. § 30 — Credit for qualified electric vehicles
• 26 U.S.C. § 30A — Puerto Rican economic activity credit
• 26 U.S.C. § 34 — Certain uses of gasoline and special fuels
• 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. § 41 — Credit for increasing research activities
• 26 U.S.C. § 42 — Low-income housing credit
• 26 U.S.C. § 45A — Indian employment 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. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
• 26 U.S.C. § 50 — Other special rules
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 52 — 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. § 57 — Items of tax preference
• 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. § 86 — Social security and tier 1 railroad retirement benefits
• 26 U.S.C. § 101 — Certain death benefits
• 26 U.S.C. § 104 — Compensation for injuries or sickness
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 112 — Certain combat zone compensation of members of the Armed Forces
• 26 U.S.C. § 117 — Qualified scholarships
• 26 U.S.C. § 118 — Contributions to the capital of a corporation
• 26 U.S.C. § 119 — Meals or lodging furnished for the convenience of the employer
• 26 U.S.C. § 127 — Educational assistance programs
• 26 U.S.C. § 129 — Dependent care assistance programs
• 26 U.S.C. § 135 — Income from United States savings bonds used to pay higher education tuition and fees
• 26 U.S.C. § 136 — Energy conservation subsidies provided by public utilities
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 138 — Cross references to other Acts
• 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. § 147 — Other requirements applicable to certain private activity bonds
• 26 U.S.C. § 149 — Bonds must be registered to be tax exempt; other requirements
• 26 U.S.C. § 150 — Definitions and special rules
• 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
• 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. § 172 — Net operating loss deduction
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 179A — Deduction for clean-fuel vehicles and certain refueling property
• 26 U.S.C. § 196 — Deduction for certain unused business credits
• 26 U.S.C. § 219 — Retirement savings
• 26 U.S.C. § 243 — Dividends received by corporations
• 26 U.S.C. § 246 — Rules applying to deductions for dividends received
• 26 U.S.C. § 247 — Dividends paid on certain preferred stock of public utilities
• 26 U.S.C. § 280A — Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
• 26 U.S.C. § 280C — Certain expenses for which credits are allowable
• 26 U.S.C. § 280F — Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• 26 U.S.C. § 280G — Golden parachute payments
• 26 U.S.C. § 291 — Special rules relating to corporate preference items
• 26 U.S.C. § 341 — Collapsible corporations
• 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
• 26 U.S.C. § 381 — Carryovers in certain corporate acquisitions
• 26 U.S.C. § 382 — Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 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. § 406 — Employees of foreign affiliates covered by section 3121(l) agreements
• 26 U.S.C. § 407 — Certain employees of domestic subsidiaries engaged in business outside the United States
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 411 — Minimum vesting standards
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 416 — Special rules for top-heavy plans
• 26 U.S.C. § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements
• 26 U.S.C. § 419A — Qualified asset account; limitation on additions to account
• 26 U.S.C. § 420 — Transfers of excess pension assets to retiree health accounts
• 26 U.S.C. § 424 — Definitions and special rules
• 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• 26 U.S.C. § 460 — Special rules for long-term contracts
• 26 U.S.C. § 461 — General rule for taxable year of deduction
• 26 U.S.C. § 468A — Special rules for nuclear decommissioning costs
• 26 U.S.C. § 469 — Passive activity losses and credits limited
• 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. § 537 — Reasonable needs of the business
• 26 U.S.C. § 543 — Personal holding company income
• 26 U.S.C. § 582 — Bad debts, losses, and gains with respect to securities held by financial institutions
• 26 U.S.C. § 584 — Common trust funds
• 26 U.S.C. § 585 — Reserves for losses on loans of banks
• 26 U.S.C. § 593 — Reserves for losses on loans
• 26 U.S.C. § 613 — Percentage depletion
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 641 — Imposition of tax
• 26 U.S.C. § 642 — Special rules for credits and deductions
• 26 U.S.C. § 643 — Definitions applicable to subparts A, B, C, and D
• 26 U.S.C. § 665 — Definitions applicable to subpart D
• 26 U.S.C. § 668 — Interest charge on accumulation distributions from foreign 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. § 691 — Recipients of income in respect of decedents
• 26 U.S.C. § 724 — Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
• 26 U.S.C. § 737 — Recognition of precontribution gain in case of certain distributions to contributing partner
• 26 U.S.C. § 805 — General deductions
• 26 U.S.C. § 807 — Rules for certain reserves
• 26 U.S.C. § 812 — Definition of company's share and policyholders’ share
• 26 U.S.C. § 817 — Treatment of variable contracts
• 26 U.S.C. § 817A — Special rules for modified guaranteed contracts
• 26 U.S.C. § 832 — Insurance company taxable income
• 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
• 26 U.S.C. § 856 — Definition of real estate investment trust
• 26 U.S.C. § 860E — Treatment of income in excess of daily accruals on residual interests
• 26 U.S.C. § 860F — Other rules
• 26 U.S.C. § 860G — Other definitions and special rules
• 26 U.S.C. § 860H — Taxation of a FASIT; other general rules
• 26 U.S.C. § 860I — Gain recognition on contributions to a FASIT and in other cases
• 26 U.S.C. § 860J — Non-FASIT losses not to offset certain FASIT inclusions
• 26 U.S.C. § 860K — Treatment of transfers of high-yield interests to disqualified holders
• 26 U.S.C. § 860L — Definitions and other special rules
• 26 U.S.C. § 861 — Income from sources within the United States
• 26 U.S.C. § 865 — Source rules for personal property sales
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 877 — Expatriation to avoid tax
• 26 U.S.C. § 884 — Branch profits tax
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
• 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. § 936 — Puerto Rico and possession tax credit
• 26 U.S.C. § 951 — Amounts included in gross income of United States shareholders
• 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. § 958 — Rules for determining stock ownership
• 26 U.S.C. § 959 — Exclusion from gross income of previously taxed earnings and profits
• 26 U.S.C. § 989 — Other definitions and special rules
• 26 U.S.C. § 992 — Requirements of a domestic international sales corporation
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1017 — Discharge of indebtedness
• 26 U.S.C. § 1033 — Involuntary conversions
• 26 U.S.C. § 1038 — Certain reacquisitions of real property
• 26 U.S.C. § 1042 — Sales of stock to employee stock ownership plans or certain cooperatives
• 26 U.S.C. § 1044 — Rollover of publicly traded securities gain into specialized small business investment companies
• 26 U.S.C. § 1201 — Alternative tax for corporations
• 26 U.S.C. § 1202 — 50-percent exclusion for gain from certain small business stock
• 26 U.S.C. § 1237 — Real property subdivided for sale
• 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. § 1250 — Gain from dispositions of certain depreciable realty
• 26 U.S.C. § 1253 — Transfers of franchises, trademarks, and trade names
• 26 U.S.C. § 1274 — Determination of issue price in the case of certain debt instruments issued for property
• 26 U.S.C. § 1274A — Special rules for certain transactions where stated principal amount does not exceed $2,800,000
• 26 U.S.C. § 1277 — Deferral of interest deduction allocable to accrued market discount
• 26 U.S.C. § 1296 — Passive foreign investment company
• 26 U.S.C. § 1297 — 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. § 1362 — Election; revocation; termination
• 26 U.S.C. § 1366 — Pass-thru of items to shareholders
• 26 U.S.C. § 1367 — Adjustments to basis of stock of shareholders, etc.
• 26 U.S.C. § 1368 — Distributions
• 26 U.S.C. § 1371 — Coordination with subchapter C
• 26 U.S.C. § 1375 — Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
• 26 U.S.C. § 1377 — Definitions and special rule
• 26 U.S.C. § 1394 — Tax-exempt enterprise zone facility bonds
• 26 U.S.C. § 1396 — Empowerment zone employment credit
• 26 U.S.C. § 1397B — Enterprise zone business defined
• 26 U.S.C. § 1397C — Qualified zone property defined
• 26 U.S.C. § 1402 — Definitions
• 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
• 26 U.S.C. § 1463 — Tax paid by recipient of income
• 26 U.S.C. § 1491 — Imposition of tax
• 26 U.S.C. § 1494 — Payment and collection
• 26 U.S.C. § 1504 — Definitions
• 26 U.S.C. § 1561 — Limitations on certain multiple tax benefits in the case of certain controlled corporations
• 26 U.S.C. § 2102 — Credits against tax
• 26 U.S.C. § 2104 — Property within the United States
• 26 U.S.C. § 2701 — Special valuation rules in case of transfers of certain interests in corporations or partnerships
• 26 U.S.C. § 2702 — Special valuation rules in case of transfers of interests in trusts
• 26 U.S.C. § 2704 — Treatment of certain lapsing rights and restrictions
• 26 U.S.C. § 3121 — Definitions
• 26 U.S.C. § 3306 — Definitions
• 26 U.S.C. § 3401 — Definitions
• 26 U.S.C. § 3405 — Special rules for pensions, annuities, and certain other deferred income
• 26 U.S.C. § 3508 — Treatment of real estate agents and direct sellers
• 26 U.S.C. § 4001 — Imposition of tax
• 26 U.S.C. § 4041 — Imposition of tax
• 26 U.S.C. § 4081 — Imposition of tax
• 26 U.S.C. § 4082 — Exemptions for diesel fuel
• 26 U.S.C. § 4091 — Imposition of tax
• 26 U.S.C. § 4093 — Definitions
• 26 U.S.C. § 4261 — Imposition of tax
• 26 U.S.C. § 4271 — Imposition of tax
• 26 U.S.C. § 4282 — Transportation by air for other members of affiliated group
• 26 U.S.C. § 4462 — Definitions and special rules
• 26 U.S.C. § 4481 — Imposition of tax
• 26 U.S.C. § 4682 — Definitions and special rules
• 26 U.S.C. § 4971 — Taxes on failure to meet minimum funding standards
• 26 U.S.C. § 4972 — Tax on nondeductible contributions to qualified employer plans
• 26 U.S.C. § 4973 — Tax on excess contributions to individual retirement accounts, medical savings accounts, certain section 403(b) contracts, and certain individual retirement annuities
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4977 — Tax on certain fringe benefits provided by an employer
• 26 U.S.C. § 4978 — Tax on certain dispositions by employee stock ownership plans and certain cooperatives
• 26 U.S.C. § 4979A — Tax on certain prohibited allocations of qualified securities
• 26 U.S.C. § 4980 — Tax on reversion of qualified plan assets to employer
• 26 U.S.C. § 4980A — Tax on excess distributions from qualified retirement plans
• 26 U.S.C. § 4980B — Failure to satisfy continuation coverage requirements of group health plans
• 26 U.S.C. § 5041 — Imposition and rate of tax
• 26 U.S.C. § 5061 — Method of collecting tax
• 26 U.S.C. § 5114 — Records
• 26 U.S.C. § 5134 — Drawback
• 26 U.S.C. § 5206 — Containers
• 26 U.S.C. § 5354 — Bond
• 26 U.S.C. § 6033 — Returns by exempt organizations
• 26 U.S.C. § 6037 — Return of S corporation
• 26 U.S.C. § 6038 — Information with respect to certain foreign corporations
• 26 U.S.C. § 6038A — Information with respect to certain foreign-owned corporations
• 26 U.S.C. § 6039F — Information on individuals losing United States citizenship
• 26 U.S.C. § 6039F — Notice of large gifts received from foreign persons
• 26 U.S.C. § 6043 — Liquidating, etc., transactions
• 26 U.S.C. § 6045 — Returns of brokers
• 26 U.S.C. § 6047 — Information relating to certain trusts and annuity plans
• 26 U.S.C. § 6048 — Information with respect to certain foreign trusts
• 26 U.S.C. § 6050A — Reporting requirements of certain fishing boat operators
• 26 U.S.C. § 6050B — Returns relating to unemployment compensation
• 26 U.S.C. § 6050H — Returns relating to mortgage interest received in trade or business from individuals
• 26 U.S.C. § 6050R — Returns relating to certain purchases of fish
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6109 — Identifying numbers
• 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. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• 26 U.S.C. § 6214 — Determinations by Tax Court
• 26 U.S.C. § 6233 — Extension to entities filing partnership returns, etc.
• 26 U.S.C. § 6302 — Mode or time of collection
• 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. § 6503 — Suspension of running of period of limitation
• 26 U.S.C. § 6621 — Determination of rate of interest
• 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
• 26 U.S.C. § 6655 — Failure by corporation to pay estimated income tax
• 26 U.S.C. § 6677 — Failure to file information with respect to certain foreign trusts
• 26 U.S.C. § 6693 — Failure to provide reports on individual retirement accounts or annuities; penalties relating to designated nondeductible contributions
• 26 U.S.C. § 6715 — Dyed fuel sold for use or used in taxable use, etc.
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 7012 — Cross references
• 26 U.S.C. § 7232 — Failure to register, or false statement by manufacturer or producer of gasoline, diesel fuel, or aviation fuel
• 26 U.S.C. § 7454 — Burden of proof in fraud, foundation manager, and transferee cases
• 26 U.S.C. § 7611 — Restrictions on church tax inquiries and examinations
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7872 — Treatment of loans with below-market interest rates
• 26 U.S.C. § 9502 — Airport and Airway Trust Fund
• 26 U.S.C. § 9707 — Failure to pay premium
• 29 U.S.C. § 203 — Definitions
• 29 U.S.C. § 206 — Minimum wage
• 29 U.S.C. § 213 — Exemptions
• 29 U.S.C. § 254 — Relief from liability and punishment under the Fair Labor Standards Act of 1938, the Walsh-Healey Act, and the Bacon-Davis Act for failure to pay minimum wage or overtime compensation
• 29 U.S.C. § 1021 — Duty of disclosure and reporting
• 29 U.S.C. § 1053 — Minimum vesting standards
• 29 U.S.C. § 1055 — Requirement of joint and survivor annuity and preretirement survivor annuity
• 29 U.S.C. § 1101 — Coverage
• 29 U.S.C. § 1104 — Fiduciary duties
• 29 U.S.C. § 1108 — Exemptions from prohibited transactions
• 29 U.S.C. § 1162 — Continuation coverage
• 42 U.S.C. § 300bb-2 — 300bb–2. Continuation coverage
• 42 U.S.C. § 409 — “Wages” defined
• 42 U.S.C. § 410 — Definitions relating to employment
• 42 U.S.C. § 671 — State plan for foster care and adoption assistance
• 42 U.S.C. § 674 — Payments to States
• 42 U.S.C. § 1996b — Interethnic adoption
• 22 U.S.C. § 262p–4p — Encouragement of fair labor practices
• 26 U.S.C. § 36C — Renumbered § 23
• 26 U.S.C. § 45K — Credit for producing fuel from a nonconventional source
• 26 U.S.C. § 139 — Disaster relief payments
• 26 U.S.C. § 140 — Cross references to other Acts
• 26 U.S.C. § 860H...860L — Repealed.
• 26 U.S.C. § 1298 — Special rules
• 42 U.S.C. § 300bb–2 — Continuation coverage