104 STAT. 1388-402 PUBLIC LAW 101-508—NOV. 5, 1990 Sec. 11316. Study of section 482. Sec. 11317. 10-year period of limitation on collection after assessment. Sec. 11318. Return requirement where cash received in trade or business. Sec. 11319. 5-year extension of Internal Revenue Service user fees. Part III—Corporate Provisions Sec. 11321. Recognition of gain by distributing corporation in certain section 355 transactions. Sec. 11322. Modifications to regulations issued under section 305(c). Sec. 11323. Modifications to section 1060. Sec. 11324. Modification to corporation equity reduction limitations on net operating loss carrybacks. Sec. 11325. Issuance of debt or stock in satisfaction of indebtedness. Part IV—Employment Tax Provisions Sec. 11331. Increase in dollar limitation on amount of wages subject to hospital insurance tax. Sec. 11332. Coverage of certain State and local employees under social security. Sec. 11333. Extension of FUTA surtax. Sec. 11334. Deposits of payroll taxes. Part V—Miscellaneous Provisions Sec. 11341. Increase in rate of interest payable on large corporate underpayments. Sec. 11342. Denial of deduction for unnecessary cosmetic surgery. Sec. 11343. Special rules where grantor of trust is a foreign person. Sec. 11344. Treatment of contributions of appreciated property under minimum tax. Subtitle D—1-Year Extension of Certain Expiring Tax Provisions Sec. 11401. Allocation of research and experimental expenditures. Sec. 11402. Research credit. Sec. 11403. Employer-provided educational assistance. Sec. 11404. Group legal services plans. Sec. 11405. Targeted jobs credit. Sec. 11406. Energy investment credit for solar and geothermal property. Sec. 11407. Low-income housing credit. Sec. 11408. Qualified mortgage bonds. Sec. 11409. Qualified small issue bonds. Sec. 11410. Health insurance costs of self-employed individuals. Sec. 11411. Expenses for drugs for rare conditions. Subtitle E—Energy Incentives PART I—MODIFICATIONS OF EXISTING CREDITS Sec. 11501. Extension and modification of credit for producing fuel from nonconventional source. Sec. 11502. Credit for small producers of ethanol; modification of alcohol fuels credit. PART II—ENHANCED OIL RECOVERY CREDFT Sec. 11511. Tax credit for enhanced oil recovery. PART III—MODIFICATIONS OF PERCENTAGE DEPLETION Sec. 11521. Percentage depletion permitted after transfer of proven property. Sec. 11522. Net income limitation on percentsige depletion increased from 50 percent to 100 percent of property net income for oil and gas properties. Sec. 11523. Increase in percentage depletion allowance for marginal production. PART IV—MINIMUM TAX TREATMENT Sec. 11531. Special energy deduction for minimum ttix. Subtitle F—Small Business Incentives PART I—TREATMENT OF ESTATE TAX FREEZES Sec. 11601. Repeal of section 2036(c). Sec. 11602. Special valuation rules. PART II—DISABLED ACCESS CREDIT Sec. 11611. Credit for cost of providing access for disabled individuals.