H.R. 3200/Division A/Title IV/Subtitle D

— OTHER REVENUE PROVISIONS

 * PART 1—GENERAL PROVISIONS
 * Sec. 441. Surcharge on High Income Individuals.
 * Sec. 442. Delay in Application of Worldwide Allocation of Interest.


 * PART 2—PREVENTION OF TAX AVOIDANCE
 * Sec. 451. Limitation on Treaty Benefits for Certain Deductible Payments.
 * Sec. 452. Codification of Economic Substance Doctrine.
 * Sec. 453. Penalties for Underpayments.

