PUBLIC LAW 97-248—SEPT. 3, 1982 Sec. Sec. Sec. Sec.
305. 306. 307. 308.
Denial of deduction for certain taxes. Penalties. Conforming and clerical amendments. Effective dates; special rules. Subtitle B—Improved Information Reporting PART I—EXPANDED REPORTING
Sec. Sec. Sec. Sec.
309. 310. 311. 312.
Reporting of interest. Obligations required to be registered. Returns of brokers. Information reporting requirements for payments of remuneration for services and direct sales. Sec. 313. State and local income tax refunds. Sec. 314. Employer reporting with respect to tips. PART II—PROVISIONS TO IMPROVE REPORTING GENERALLY
Sec. 315. Increased penalties for failure to file information return or to furnish statement. Sec. 316. Increase in civil penalty on failure to supply identifying numbers. Sec. 317. Extension of withholding to certain payments where identifying number not furnished or inaccurate. Sec. 318. Minimum penalty for extended failure to file. Sec. 319. Information returns. Subtitle C—Abusive Tax Shelters, Etc.; Substantial Underpayments; False Documents; Frivolous Returns PART I—ABUSIVE TAX SHELTERS, ETC.
Sec. 320. Penalty for promoting abusive tax shelters, etc. Sec. 321. Action to enjoin promoters of abusive tax shelters, etc. Sec. 322. Procedural rules applicable to penalties under sections 6700, 6701, and 6702. PART II—SUBSTANTIAL UNDERPAYMENT; FALSE DOCUMENTS; FRIVOLOUS RETURNS; ETC.
Sec. Sec. Sec. Sec. Sec.
323. 324. 325. 326. 327.
Penalty for substantial understatement. Penalties for documents understating tax liability. Fraud penalty. Penalty for frivolous returns. Relief from criminal penalty for failure to file estimated tax where taxpayer falls within statutory exceptions. Sec. 328. Adjustments to estimated tax provisions. Sec. 329. Increases in certain criminal fines. Sec. 330. Special rules with respect to certain cash. Subtitle D—Administrative Summons Sec. 331. Special procedures for third-party summons. Sec. 332. Duty of third-party recordkeeper. Sec. 333. Limitation on use of administrative summons. Subtitle E—Withholding on Pensions and Other Retirement Income Sec. 334. Withholding on pensions annuities, and certain other deferred income. Sec. 335. Partial rollovers of IRA distributions permitted. Subtitle F—Transactions Outside the United States or Involving Foreign Persons Sec. 336. Jurisdiction of court and enforcement of summons in case of persons residing outside the United States. Sec. 337. Admissibility of evidence maintained in foreign countries. Sec. 338. Penalty for failure to furnish information with respect to certain foreign corporations. Sec. 339. Information requirements with respect to certain foreign-owned corporations. Sec. 340. Returns with respect to foreign personal holding companies. Sec. 341. Authority to delay date for filing certain returns relating to foreign corporations and foreign trusts. Sec. 342. Withholding of tax on nonresident aliens and foreign corporations. Sec. 343. Technical amendment relating to penalty under section 905(c).
96 STAT. 329
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