Page:United States Statutes at Large Volume 90 Part 2.djvu/54

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PUBLIC LAW 94-000—MMMM. DD, 1976

90 STAT. 1522

PUBLIC LAW 94-455—OCT. 4, 1976 TABLE OF CONTENTS—Continued TITLE X—CHANGES IN THE TREATMENT OF FOREIGN INCOME— Continued PART VI—DENIAL OF CERTAIN TAX BENEFITS FOR COOPERATION W I T H OR PARTICIPATION IN INTERNATIONAL BOYCOTTS AND I N CONNECTION W I T H THE PAYMENT OF CERTAIN BRIBES

Sec. Sec. Sec. Sec.

1061. 1062. 1063. 1064.

Denial of foreign tax credit. Denial of deferral of international boycott amounts. Denial of DISC benefits. Determinations as to participation in or cooperation with an international boycott. Sec. 1065. Foreign bribes. Sec. 1066. Effective dates. Sec. 1067. Reports by Secretary. TITLE XI—AMENDMENTS AFFECTING DISC Sec. 1101. Amendments affecting DISC. TITLE XII—ADMINISTRATIVE PROVISIONS

Sec. 1201. Public inspection of written determinations by Internal Revenue Service. Sec. 1202. Confidentiality and disclosure of returns and return information. Sec. 1203. Income tax return preparers. Sec. 1204. Jeopardy and termination assessments. Sec. 1205. Administrative summons. Sec. 1206. Assessments in case of mathematical or clerical errors. Sec. 1207. Withholding. Sec. 1208. State-conducted lotteries. Sec. 1209. Minimum exemption from levy for wages, salary, and other income. Sec. 1210. Joint committee refund cases. Sec. 1211. Social security account numbers. Sec. 1212. Abatement of interest on errors when return is prepared for taxpayer by the Internal Revenue Service. TITLE XIII—TAX EXEMPT ORGANIZATIONS Sec. 1301. Disposition of private foundation property under transition rules of Tax Reform Act of 1969. Sec. 1302. New private foundation set-asides. Sec. 1303. Minimum distribution amount for private foundations. Sec. 1304. Extension of time to amend charitable remainder trust governing instrument. Sec. 1305. Unrelated trade or business income of trade shows. State fairs, etc. Sec. 1306. Declaratory judgments with respect to section 501(c)(3) status and classification. Sec. 1307. Lobbying by public charities. Sec. 1308. Tax liens, etc., not to constitute acquisition indebtedness. Sec. 1309. Extension of self-dealing transition rules for private foundations. Sec. 1310. Imputed interest. Sec. 1311. Certain hospital services. Sec. 1312. Clinical services of cooperative hospitals. Sec. 1313. Exemption of certain amateur athletic organizations from tax. TITLE XIV—CAPITAL GAINS Sec. 1401. Increase in amount of ordinary income against which capital loss may be offset. Sec. 1402. Increase in holding period required for capital gain or loss to be long term. Sec. 1403. Allowance of 8-year capital loss carryover in case of regulated investment companies. Sec. 1404. Sale of residence by elderly.