Page:United States Statutes at Large Volume 92 Part 3.djvu/134

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PUBLIC LAW 95-000—MMMM. DD, 1978

92 STAT. 2766

PUBLIC LAW 95-600—NOV. 6, 1978 TITLE V—OTHER TAX PROVISIONS Subtitle A—Administrative Provisions

Sec. 501. Reporting requirements with respect to charged tips. Sec. 502. Extension of optional small tax case procedures and expansion of authority of commissioners of Tax Court. Sec. 503. Disclosure of return information to certain Federal officers and employees for purposes of tax administration, etc. Sec. 504. Refund adjustments for amounts held under claim of right. Subtitle B—Estate and Gift Tax Provisions Sec. 511. Reduction of value taken into account for estate tax purposes where spouse of decedent materially participated in farm or other business. Sec. 512. Treatment of certain interests held by decedent's family for purposes of the extension of time for payment of estate tax provided by section 6166. Sec. 513. Subordination of special liens for additional estate tax attributable to farm, etc., valuation. Sec. 514. Amendment of governing instruments to meet requirements for gifts of split interest to charity. Sec. 515. Deferral of carryover basis rules. Subtitle C—Other Excise Tax Provisions Sec. 520. Reduction of administration tax on private foundations. Sec. 521. Excise tax on certain gaming devices. Sec. 522. Treatment of certain private foundations for purposes of section 4942. Subtitle D—Income Tax Provisions Sec. 530. Controversies involving whether individuals are employees for purposes of the employment taxes. Sec. 531. Certain original stockholders of cooperative housing corporations. Subtitle E—Other Income Tax Provisions Sec. 540. Deposits in certain branches of Puerto Rican savings and loan associations. Sec. 541. Taxation of Alaska Native Claims Settlement Act corporations. Sec. 542. Replacement of livestock with other farm property where there has been environmental contamination. Sec. 543. Certain payments not included in gross income. Subtitle F—Studies Sec. 551. Study of simplification of tax returns. Sec. 552. Study of tax incentives for expenditures required by Occupational Safety and Health Administration and Mining Health and Safety Administration. Sec. 553. Study of taxation of nonresident alien real estate transactions in the United States. Sec. 554. Report on effectiveness of jobs credit. Sec. 555. Study of effects of changes in the tax treatment of capital gains on stimulating investment and economic growth. TITLE VI—GENERAL STOCK OWNERSHIP CORPORATIONS Sec. 601. Establishment and taxation of general stock ownership corporations and their shareholders. TITLE VII—TECHNICAL CORRECTIONS OF THE TAX REFORM ACT OF 1976 Sec. 701. Technical amendments to income tax provisions and administrative provisions. Sec. 702. Technical, clerical, and conforming amendment to estate and gift tax provisions. Sec. 703. Corrections of punctuation, spelling, incorrect cross references, etc.