102 STAT. 3346
PUBLIC LAW 100-647—NOV. 10, 1988
Sec. 6179. Application of security interest test to bond financing of hazardous waste clean-up activities. Sec. 6180. Tax-exempt financing for certain rail facilities. Sec. 6181. Rules relating to rebate on earnings on bona fide debt service fund. Sec. 6182. Bonds issued by volunteer fire departments. Sec. 6183. Disregard of pooled financings in determination of qualification for small issuer exception. Sec. 6201. Sec. 6202. Sec. 6203. Sec. 6204.
Subtitle I—Provisions Relating to Exempt Organizations Certain games of chance not treated as unrelated trade or business. Purchase of insurance by cooperative hospital service organizations. Cancellation of certain debts originated by or guaranteed by the United States not taken into account in determining tax exempt status of certain organizations. Determination of operating foundation status for certain purposes.
Subtitle J—Taxpayer Rights and Procedures Sec. 6226. Short title. PART I—TAXPAYER RIGHTS
Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.
6227. 6228. 6229. 6230. 6231. 6232. 6233. 6234. 6235.
Disclosure of rights of taxpayers. Procedures involving taxpayer interviews. Taxpayers may rely on written advice of Internal Revenue Service. Teixpayer assistance orders. Basis for evaluation of Internal Revenue Service employees. Procedures relating to Internal Revenue Service regulations. Content of tax due, deficiency, and other notices. Installment payment of tax liability. Assistant Commissioner for taxpayer services. PART II—LEVY AND LIEN PROVISIONS
Sec. 6236. Levy and distraint. Sec. 6237. Review of jeopardy levy and assessment procedures. Sec. 6238. Administrative appeal of liens. PART III—PROCEEDINGS BY TAXPAYERS
Sec. 6239. Awarding costs and certain fees in administrative and court proceedings. Sec. 6240. Civil cause of action for damages sustained due to failure to release lien. Sec. 6241. Civil cause of action for damages sustained due to certain unauthorized actions by internal revenue service. Sec. 6242. Assessable penalty for improper disclosure or use of information by preparers of returns. PART FV—TAX COURT JURISDICTION
Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.
6243. 6244. 6245. 6246. 6247.
Jurisdiction Jurisdiction Jurisdiction Jurisdiction Jurisdiction
to restrain certain premature assessments. to enforce overpayment determinations. to review certain sales of seized property. to redetermine interest on deficiencies. to inodify decisions in certain estate tax cases.
6251. 6252. 6253. 6254.
Subtitle K—Other Administrative Provisions Exchange of information. Provisions relating to previously required studies. Repeal of secretarial authority to prescribe class lives. Amendments related to Crude Oil Windfall Profit Tax Act of 1980.
Subtitle L—Provisions Relating to Corporations and Personal Holding Companies Sec. 6276. Authority to pay refunds to certain fiduciaries of insolvent members of affiliated groups. Sec. 6277. Application of net operating loss limitations to bankruptcy reorganizations. Sec. 6278. Application of section 7503 of 1986 Code for purposes of section 10222(b) of Revenue Act of 1987. Sec. 6279. Interest earned by brokers or dealers not taken into account as personal holding company income. Sec. 6280. Treatment of certain bank holding companies. Sec. 6281. Authority to waive appraisal requirement for certain charitable contributions of property. Sec. 6282. Distributions by cooperative housing corporations.
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