Gulf Opportunity Zone Act of 2005

Pub. L. 109-135

Also known as: Tax Technical Corrections Act of 2005

135 sections of the Code credited to this law, found between Public Law 108-498 and Public Law 109-173.

• 19 U.S.C. § 4033 — Rules of origin
• 26 U.S.C. § 2 — Definitions and special rules
• 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. § 24 — Child tax credit
• 26 U.S.C. § 25 — Interest on certain home mortgages
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 25C — Nonbusiness energy property
• 26 U.S.C. § 25D — Residential energy efficient property
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30B — Alternative motor vehicle credit
• 26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 39 — Carryback and carryforward of unused credits
• 26 U.S.C. § 40A — Biodiesel and renewable diesel used as fuel
• 26 U.S.C. § 41 — Credit for increasing research activities
• 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. § 45G — Railroad track maintenance credit
• 26 U.S.C. § 45I — Credit for producing oil and gas from marginal wells
• 26 U.S.C. § 45J — Credit for production from advanced nuclear power facilities
• 26 U.S.C. § 45K — Credit for producing fuel from a nonconventional source
• 26 U.S.C. § 48 — Energy credit
• 26 U.S.C. § 50 — Other special rules
• 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. § 56 — Adjustments in computing alternative minimum taxable income
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 152 — Dependent defined
• 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. § 169 — Amortization of pollution control facilities
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 172 — Net operating loss deduction
• 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. § 199 — Income attributable to domestic production activities
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 223 — Health savings accounts
• 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. § 274 — Disallowance of certain entertainment, etc., expenses
• 26 U.S.C. § 280C — Certain expenses for which credits are allowable
• 26 U.S.C. § 318 — Constructive ownership of stock
• 26 U.S.C. § 332 — Complete liquidations of subsidiaries
• 26 U.S.C. § 334 — Basis of property received in liquidations
• 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. § 402 — Taxability of beneficiary of employees’ trust
• 26 U.S.C. § 403 — Taxation of employee annuities
• 26 U.S.C. § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• 26 U.S.C. § 412 — Minimum funding standards
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 461 — General rule for taxable year of deduction
• 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. § 514 — Unrelated debt-financed income
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 530 — Coverdell education savings accounts
• 26 U.S.C. § 532 — Corporations subject to accumulated earnings tax
• 26 U.S.C. § 535 — Accumulated taxable income
• 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. § 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. § 853 — Foreign tax credit allowed to 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. § 860G — Other definitions and special rules
• 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. § 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. § 952 — Subpart F income defined
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 961 — Adjustments to basis of stock in controlled foreign corporations and of other property
• 26 U.S.C. § 965 — Temporary dividends received deduction
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1031 — Exchange of property held for productive use or investment
• 26 U.S.C. § 1092 — Straddles
• 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. § 1250 — Gain from dispositions of certain depreciable realty
• 26 U.S.C. § 1256 — Section 1256 contracts marked to market
• 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. § 1361 — S corporation defined
• 26 U.S.C. § 1362 — Election; revocation; termination
• 26 U.S.C. § 1363 — Effect of election on corporation
• 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. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 1400E — Designation of renewal communities
• 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 1400M — Definitions
• 26 U.S.C. § 1400N — Tax benefits for Gulf Opportunity Zone
• 26 U.S.C. § 1400O — Education tax benefits
• 26 U.S.C. § 1400P — Housing tax benefits
• 26 U.S.C. § 1400Q — Special rules for use of retirement funds
• 26 U.S.C. § 1400R — Employment relief
• 26 U.S.C. § 1400S — Additional tax relief provisions
• 26 U.S.C. § 1400T — Special rules for mortgage revenue bonds
• 26 U.S.C. § 3401 — Definitions
• 26 U.S.C. § 4161 — Imposition of tax
• 26 U.S.C. § 4261 — Imposition of tax
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4980D — Failure to meet certain group health plan requirements
• 26 U.S.C. § 6038B — Notice of certain transfers to foreign persons
• 26 U.S.C. § 6045 — Returns of brokers
• 26 U.S.C. § 6049 — Returns regarding payments of interest
• 26 U.S.C. § 6050M — Returns relating to persons receiving contracts from Federal executive agencies
• 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. § 6404 — Abatements
• 26 U.S.C. § 6411 — Tentative carryback and refund adjustments
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• 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. § 7608 — Authority of internal revenue enforcement officers
• 26 U.S.C. § 7609 — Special procedures for third-party summonses
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7874 — Rules relating to expatriated entities and their foreign parents
• 26 U.S.C. § 8021 — Powers
• 29 U.S.C. § 1082 — Minimum funding standards
• 26 U.S.C. § 36C — Renumbered § 23