PUBLIC LAW 98-369—JULY 18, 1984
98 STAT. 501
Subtitle A—Amendments Related to the Tax Equity and Fiscal Responsibility Act of 1982 Sec. Sec. Sec. Sec. Sec.
711. 712. 713. 714. 715.
Technical corrections of provisions relating to individuals. Technical corrections of provisions primarily relating to businesses. Technical corrections of pension provisions. Miscellaneous provisions. Effective date.
Subtitle B—Amendments Related to Subchapter S Revision Act of 1982; Etc. Sec. 721. Technical corrections of Subchapter S Revision Act of 1982. Sec. 722. Miscellaneous provisions. Subtitle C—Amendments Relating to Highway Revenue Act of 1982 Sec. 731. Value of used components furnished by first user not taken into account in determining price. Sec. 732. Clarification of application of gasoline excise tax to gasohol, etc. Sec. 733. Certain chain operators of retail gasoline stations treated as producers. Sec. 734. Other technical amendments. Sec. 735. Repeal of certain provisions made obsolete by Highway Revenue Act of 1982. Sec. 736. Effective date. TITLE VIII—FOREIGN SALES CORPORATIONS
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Sec. 801. Foreign sales corporations. Sec. 802. Interest charge DISC. Sec. 803. Taxable year of DISC and FSC required to conform to taxable year of majority shareholder. Sec. 804. Reporting requirements. Sec. 805. Effective date; transition rules. TITLE IX—HIGHWAY REVENUE PROVISIONS Subtitle A—Provisions Relating to Heavy Vehicle Use Tax Sec. 901. Reduction of heavy vehicle use tax. Sec. 902. Special rule for trucks used in logging. Sec. 903. Special rule for certain agricultural vehicles. Subtitle B—Provisions Relating to Fuel Taxes Sec. Sec. Sec. Sec. Sec.
911. 912. 913. 914. 915.
Increase in diesel fuel tax. Decrease in tax imposed on gasohol. Modification of tax imposed on methanol and ethanol. Extension of reduction in tax for fuel used by taxicabs. 3 cent tax on diesel fuel, etc., used in certain buses.
Subtitle C—Temporary Reduction in Retail Tax on Certain Piggyback Trailers Sec. 921. Temporary reduction in tax. ^i^^r f
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Subtitle D—Studies PART I—STUDIES RELATING TO HEAVY VEHICLE USE TAX
Sec. Sec. Sec. Sec.
931. 932. 933. 934.
Whether heavy vehicles bear fair share of highway costs. Trans-border trucking. Weight-distance teixes. Reports, etc. PART II—OTHER STUDIES
Sec. 935. Study of reduced fuel taxes for taxicabs. Sec. 936. Study of piggyback trailers. TITLE X—MISCELLANEOUS REVENUE PROVISIONS Subtitle A—Capital Gains and Losses Sec. 1001. Decrease in holding period required for long-term capital gain treatment. Sec. 1002. Repeal of special rule for pre-1970 losses.
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