Tax Relief Extension Act of 1999

Pub. L. 106-170

Also known as: Ticket to Work and Work Incentives Improvement Act of 1999

98 sections of the Code credited to this law, found between Public Law 105-394 and Public Law 106-170.

19 U.S.C. § 2465 — Date of termination
20 U.S.C. § 1087-1 — 1087–1. Special allowances
26 U.S.C. § 24 — Child tax credit
26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
26 U.S.C. § 32 — Earned income
26 U.S.C. § 41 — Credit for increasing research activities
26 U.S.C. § 45 — Electricity produced from certain renewable resources
26 U.S.C. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
26 U.S.C. § 51 — Amount of credit
26 U.S.C. § 51A — Temporary incentives for employing long-term family assistance recipients
26 U.S.C. § 127 — Educational assistance programs
26 U.S.C. § 163 — Interest
26 U.S.C. § 170 — Charitable, etc., contributions and gifts
26 U.S.C. § 198 — Expensing of environmental remediation costs
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. § 280C — Certain expenses for which credits are allowable
26 U.S.C. § 341 — Collapsible corporations
26 U.S.C. § 367 — Foreign corporations
26 U.S.C. § 420 — Transfers of excess pension assets to retiree health accounts
26 U.S.C. § 453 — Installment method
26 U.S.C. § 453A — Special rules for nondealers
26 U.S.C. § 475 — Mark to market accounting method for dealers in securities
26 U.S.C. § 543 — Personal holding company income
26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
26 U.S.C. § 732 — Basis of distributed property other than money
26 U.S.C. § 751 — Unrealized receivables and inventory items
26 U.S.C. § 775 — Electing large partnership defined
26 U.S.C. § 818 — Other definitions and special rules
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. § 857 — Taxation of real estate investment trusts and their beneficiaries
26 U.S.C. § 864 — Definitions and special rules
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. § 904 — Limitation on credit
26 U.S.C. § 953 — Insurance income
26 U.S.C. § 954 — Foreign base company income
26 U.S.C. § 988 — Treatment of certain foreign currency transactions
26 U.S.C. § 995 — Taxation of DISC income to shareholders
26 U.S.C. § 1017 — Discharge of indebtedness
26 U.S.C. § 1092 — Straddles
26 U.S.C. § 1221 — Capital asset defined
26 U.S.C. § 1231 — Property used in the trade or business and involuntary conversions
26 U.S.C. § 1234 — Options to buy or sell
26 U.S.C. § 1256 — Section 1256 contracts marked to market
26 U.S.C. § 1260 — Gains from constructive ownership transactions
26 U.S.C. § 1362 — Election; revocation; termination
26 U.S.C. § 1397B — Enterprise zone business defined
26 U.S.C. § 1397C — Qualified zone property defined
26 U.S.C. § 1397E — Credit to holders of qualified zone academy bonds
26 U.S.C. § 1400C — First-time homebuyer credit for District of Columbia
26 U.S.C. § 4132 — Definitions and special rules
26 U.S.C. § 4662 — Definitions and special rules
26 U.S.C. § 6050P — Returns relating to the cancellation of indebtedness by certain entities
26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
26 U.S.C. § 6110 — Public inspection of written determinations
26 U.S.C. § 6654 — Failure by individual to pay estimated income tax
26 U.S.C. § 6655 — Failure by corporation to pay estimated income tax
26 U.S.C. § 7652 — Shipments to the United States
26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations
26 U.S.C. § 9510 — Vaccine Injury Compensation 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
42 U.S.C. § 401 — Trust Funds
42 U.S.C. § 402 — Old-age and survivors insurance benefit payments
42 U.S.C. § 406 — Representation of claimants before Commissioner
42 U.S.C. § 421 — Disability determinations
42 U.S.C. § 422 — Rehabilitation services
42 U.S.C. § 423 — Disability insurance benefit payments
42 U.S.C. § 425 — Additional rules relating to benefits based on disability
42 U.S.C. § 426 — Entitlement to hospital insurance benefits
42 U.S.C. § 434 — Demonstration project authority
42 U.S.C. § 1310 — Cooperative research or demonstration projects
42 U.S.C. § 1320b-7 — 1320b–7. Income and eligibility verification system
42 U.S.C. § 1320b-19 — 1320b–19. The Ticket to Work and Self-Sufficiency Program
42 U.S.C. § 1320b-20 — 1320b–20. Work incentives outreach program
42 U.S.C. § 1320b-21 — 1320b–21. State grants for work incentives assistance to disabled beneficiaries
42 U.S.C. § 1320b-22 — 1320b–22. Grants to develop and establish State infrastructures to support working individuals with disabilities
42 U.S.C. § 1382 — Eligibility for benefits
42 U.S.C. § 1382d — Rehabilitation services for blind and disabled individuals
42 U.S.C. § 1382e — Supplementary assistance by State or subdivision to needy individuals
42 U.S.C. § 1383 — Procedure for payment of benefits
42 U.S.C. § 1383b — Administration
42 U.S.C. § 1395ss — Certification of medicare supplemental health insurance policies
42 U.S.C. § 1396a — State plans for medical assistance
42 U.S.C. § 1396b — Payment to States
42 U.S.C. § 1396d — Definitions
42 U.S.C. § 1396o — Use of enrollment fees, premiums, deductions, cost sharing, and similar charges
42 U.S.C. § 1755 — Direct expenditures for agricultural commodities and other foods
5 U.S.C. § 552a — Records maintained on individuals
20 U.S.C. § 1087–1 — Special allowances
42 U.S.C. § 1320b–7 — Income and eligibility verification system
42 U.S.C. § 1320b–19 — The Ticket to Work and Self-Sufficiency Program
42 U.S.C. § 1320b–20 — Work incentives outreach program
42 U.S.C. § 1320b–21 — State grants for work incentives assistance to disabled beneficiaries
42 U.S.C. § 1320b–22 — Grants to develop and establish State infrastructures to support working individuals with disabilities