Page:United States Statutes at Large Volume 103 Part 3.djvu/234

 103 STAT. 2302 PUBLIC LAW 101-239—DEC. 19, 1989 other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) TABLE OP CONTENTS. — TITLE Vn—REVENUE MEASURES Sec. 7001. Short title; etc. Subtitle A—Extension of Expiring Tax Provisions Sec. 7101. Employer-provided educational assistance. Sec. 7102. Employer-provided group l^al services. Sec. 7103. Extension and modification of targeted jobs credit. Sec. 7104. Extension of qualified mortmge bonds. Sec. 7105. Extension of qualified small issue bonds. Sec. 7106. Extension of energy investment credit for solar, geothermal, and ocean thermal property. Sec. 7107. Ebctension of special rules for health insurance costs of self-employed individuals. Sec. 7108. Extension and modification of low-income housing credit. Sec. 7109. Low-income housing credit exempt from income phaseout of $25,000 exemption from passive loss rules. Sec. 7110. Extension and modification of research credit. Sec. 7111. Allocation of research and experimental expenditures. Subtitle B—Corporate Provisions Sec. 7201. Limitation on use of group losses to offset income of subsidiary paying preferred dividends. Sec. 7202. Ireatment of certain high yield original issue discount obligations. Sec. 7203. Securities treated as boot under section 351. Sec. 7204. Provisions related to r^^ulated investment companies. Sec. 7205. Limitation on threshold requirement under section 382 built-in gain and loss provisions. Sec. 7206. Distnoutions on certain preferred stock treated as extraordinary divi- dends. Sec. 7207. Repeal of election to reduce excess loss account recapture by reducing basis of indebtedness. Sec. 7208. Other provisions relating to treatment of stock and debt; etc. Sec. 7209. Estimated tax payments required for S corporations. Sec. 7210. Limitation on deduction for certain interest paid to related person. Sec. 7211. Limitations on refimds due to net operating loss carrybacks or excess interest allocable to corporate equity reduction transactions. Subtitle C—Employee Benefit Provisions PART I—EMPLOYKE STOCK OWNBRSHIP PLAN PROVISION8 Sec. 7301. Limitations on partial exclusion of interest on loans used to acquire employer securities. Sec. 7302. Limitations on deductions for dividends paid on employer securities. Sec. 7303. 3-year holding period required before section 1042 sale. Sec. 7304. Repeal of certain provisions relating to employee stock ownership plans. PART II—SscrnoN 401(h) ACC»UNT8 Sec. 7311. Limitation on contributions to section 401(h) accounts. Subtitle D—Foreign Provisions Sec. 7401. Taxable year of certain foreign colorations. Sec. 7402. Limitation on use of deconsolidation to avoid foreign tax credit limita- tions. Sec. 7403. Information with respect to certain foreign-owned corporations. Sec. 7404. Repeal of special treatment of interest on certain foreign loans. Subtitle E—Excise Tax Provisions Sec. 7501. 1-year suspension of automatic reduction in aviation-related taxes. Sec. 7502. Acceleration of deposit requirements for airline ticket tax. Sec. 7503. Increase in international air pissenger departure tax. Sec. 7504. Ship passengers international departure tax. Sec. 7505. Oil Spill Liilibility Trust Fund tax to take effect on January 1, 1990. Sec. 7506. Excise tax on sale of chemicals which deplete the ozone layer and of products contakiing such chemicals. Sec. 7507. Acceleration of deposit requirements for gasoline excise tax.

�