Jobs and Growth Tax Relief Reconciliation Act of 2003

Pub. L. 108-27

26 sections of the Code credited to this law, found between Public Law 107-377 and Public Law 108-198.

• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 57 — Items of tax preference
• 26 U.S.C. § 63 — Taxable income defined
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 301 — Distributions of property
• 26 U.S.C. § 306 — Dispositions of certain stock
• 26 U.S.C. § 338 — Certain stock purchases treated as asset acquisitions
• 26 U.S.C. § 467 — Certain payments for the use of property or services
• 26 U.S.C. § 531 — Imposition of accumulated earnings tax
• 26 U.S.C. § 541 — Imposition of personal holding company tax
• 26 U.S.C. § 584 — Common trust funds
• 26 U.S.C. § 702 — Income and credits of partner
• 26 U.S.C. § 854 — Limitations applicable to dividends received from regulated investment company
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 1255 — Gain from disposition of section 126 property
• 26 U.S.C. § 1257 — Disposition of converted wetlands or highly erodible croplands
• 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
• 26 U.S.C. § 6429 — Advance payment of portion of increased child credit for 2003
• 26 U.S.C. § 7518 — Tax incentives relating to merchant marine capital construction funds
• 42 U.S.C. § 801 — Temporary State fiscal relief
• 46A U.S.C. § 1177 — Capital construction fund