108 STAT. 4812 PUBLIC LAW 103-465—DEC. 8, 1994 Sec. 513. Criminal penalties for unauthorized fixation of and trafficking in sound recordings and music videos or live musical performances. Sec. 514. Restored works. Subtitle B—Trademark Provisions Sec. 521. Definition of "abandoned". Sec. 522. Nonregistrability of misleading geographic indications for wines and spirits. Sec. 523. Effective date. Subtitle C—Patent Provisions Sec. 531. Treatment of inventive activity. Sec. 532. Patent term and internal priority. Sec. 533. Patent rights. Sec. 534. Effective dates and application. TITLE VI—RELATED PROVISIONS Subtitle A—Elxpiring Provisions Sec. 601. Generalized System of Preferences. Sec. 602. U.S. insular possessions. Subtitle B—Certain Customs Provisions Sec. 611. Reimbursements from c\istoms user fee account. Sec. 612. Merchandise processing fees. Subtitle C—Conforming Amendments Sec. 621. Conforming amendments. TITLE VII—REVENUE PROVISIONS Sec. 700. Amendment of 1986 Code and table of contents. Subtitle A—Withholding Tax Provisions Sec. 701. Withholding on distributions of Indian casino profits to tribal members. Sec. 702. Voluntary withholding on certain Federal payments and on xmemploy- ment compensation. Subtitle B—Provisions Relating to Estimated Taxes and Payments and Deposits of Taxes Sec. 711. Treatment of subpart F and section 936 income of taxpayers using annualized method for estimated tax. Sec. 712. Time for payments and deposits of certain taxes. Sec. 713. Reduction in rate of interest paid on certain corporate overpayments. Subtitle C—Earned Income Tax Credit Sec. 721. Extension of earned income tax credit to military personnel stationed outside the United States. Sec. 722. Certain nonresident aliens ineligible for earned income tax credit. Sec. 723. Income of prisoners disregardea in determining earned income tax credit. Subtitle D—Provisions Relating To Retirement Benefits Sec. 731. Treatment of excess pension assets used for retiree hecdth benefits. Sec. 732. Roxmding roles for cost-of-living adjustments. Sec. 733. Increase m inclusion of social security benefits paid to nonresidents. .' Subtitle E—Other Provisions Sec. 741. Partnership distributions of marketable securities. Sec. 742. Taxpayer identification numbers rec[uired at birth. Sec. 743. Extension of Internal Revenue Service user fees. Sec. 744. Modification of substantial understatement penalty for corporations participating in tax shelters. Sec. 745. Modification of authority to set terms and conditions for savings bonds. Subtitle F—Pension Plan Funding and Premiums Sec. 750. Short title. PART I—PENSION PLAN FUNDING SUBPART A—AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986 Sec. 751. Minimum funding requirements.