Tax Increase Prevention and Reconciliation Act of 2005

Pub. L. 109-222

35 sections of the Code credited to this law, found between Public Law 109-173 and Public Law 109-482.

• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 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. § 142 — Exempt facility bond
• 26 U.S.C. § 143 — Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
• 26 U.S.C. § 144 — Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
• 26 U.S.C. § 148 — Arbitrage
• 26 U.S.C. § 149 — Bonds must be registered to be tax exempt; other requirements
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 167 — Depreciation
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 199 — Income attributable to domestic production activities
• 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
• 26 U.S.C. § 408A — Roth IRAs
• 26 U.S.C. § 468B — Special rules for designated settlement funds
• 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 26 U.S.C. § 911 — Citizens or residents of the United States living abroad
• 26 U.S.C. § 953 — Insurance income
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 1221 — Capital asset defined
• 26 U.S.C. § 1355 — Definitions and special rules
• 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
• 26 U.S.C. § 3402 — Income tax collected at source
• 26 U.S.C. § 4965 — Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
• 26 U.S.C. § 6011 — General requirement of return, statement, or list
• 26 U.S.C. § 6033 — Returns by exempt organizations
• 26 U.S.C. § 6049 — Returns regarding payments of interest
• 26 U.S.C. § 6159 — Agreements for payment of tax liability in installments
• 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
• 26 U.S.C. § 7122 — Compromises
• 26 U.S.C. § 7872 — Treatment of loans with below-market interest rates