American Jobs Creation Act of 2004

Pub. L. 108-357

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

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