PUBLIC LAW 94-455—OCT. 4, 1976 TABLE OF CONTENTS—Continued TITLE XV—PENSION AND INSURANCE TAXATION Sec. 1501. Retirement savings for certain married individuals. Sec. 1502. Limitation on contributions to certain pension, etc., plans. Sec. 1503. Participation by members of reserves or National Guard in individual retirement accounts; participation by volunteer firefighters in individual retirement accounts, etc. See. 1504. Certain investments by annuity plans. Sec. 1505. Segregated asset accounts. Sec. 1506. Study of salary reduction pension plans. Sec. 1507. Consolidated returns for life and other insurance companies. Sec. 1508. Treatment of certain life insurance contracts guaranteed renevpable. Sec. 1509. Study of expanded participation in individual retirement accounts. Sec. 1510. Taxable status of pension benefits guaranty corporation. Sec. 1511. Level premium plans covering owner-employees. Sec. 1512. Lump-sum distributions from qualified pension, etc., plans. TITLE XVI—REAL ESTATE INVESTMENT TRUSTS Sec. 1601. Deficiency dividend procedure. Sec. 1602. Trust not disqualified in certain cases where income tests were not met. Sec. 1603. Treatment of property held for sale to customers. Sec. 1604. Other changes in limitations and requirements. Sec. 1605. Excise tax. Sec. 1606. Allowance of net operating loss carryover. Sec. 1607. Alternative tax in case of capital gains. Sec. 1608. Effective date for title. TITLE XVII—RAILROAD AND AIRLINE PROVISIONS Sec. 1701. Certain provisions relating to railroads. Sec. 1702. Amortization over 50-year period of railroad grading and tunnel bores placed in service before 1969. See. 1703. Certain provisions relating to airlines. TITLE XVIII—INTERNATIONAL TRADE AMENDMENTS Sec. 1801. United States International Trade Commission. Sec. 1802. Trade Act of 1974 amendments. TITLE XIX—REPEAL AND REVISION OF OBSOLETE, RARELY USED, ETC., PROVISIONS OF INTERNAL REVENUE CODE OF 1954 SUBTITLE A—^AMENDMENTS OF INTERNAL REVENUE CODE GENEBALLT
See. Sec. Sec. Sec. Sec.
1901. 1902. 1903. 1904. 1905.
Amendments of subtitle A; income taxes. Amendments of subtitle B; estate and gift taxes. Amendments of subtitle C; employment taxes. Amendments of subtitle D; miscellaneous excise taxes. Amendments of subtitle E; alcohol, tobacco, and certain other excise taxes. Sec. 1906. Amendments of subtitle F; procedure and administration. Sec. 1907. Amendments of subtitle G; the Joint Committee on Internal Revenue Taxation. Sec. 1908. Effective date of certain definitions and designations. SUBTITLE B—AMENDMENTS OF CODE PROVISIONS W I T H LIMITED OUEBENT APPLICATION: REPEALS AND SAVINGS PROVISIONS
Sec. 1951. Provisions of subtitle A; income taxes. See. 1952. Provisions of subchapter D of chapter 39; cotton futures.
90 STAT. 1523
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