Page:United States Statutes at Large Volume 111 Part 1.djvu/815

 PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 791 Sec. 967. Additional advance refunding of certain Virgin Island bonds. Sec. 968. Nonrecognition of gain on sale of stock to certain farmers' cooperatives. Sec. 969. Increased deductibility of business meal expenses for individuals subject to Federal hours of service. Sec. 970. Clarification of de minimis fringe benefit rules to no-charge employee meals. Sec. 971. Exemption of the incremental cost of a clean fuel vehicle from the limits on depreciation for vehicles. Sec. 972. Temporary suspension of taxable income limit on percentage depletion for marginal production. Sec. 973. Increase in standard mileage rate expense deduction for charitable use of f>assenger automobile, arification of treatment of certain receivables purchased by cooperative hospital service organizations. Sec. 975. Deduction in computing adjusted gross income for expenses in connection with service performed by certain officials. Sec. 976. Combined employment tax reporting demonstration project. Sec. 977. Elective carryback of existing carryovers of National Railroad Passenger Corporation. Subtitle H—Extension of Duty-Free Treatment Under Generalized System of Preferences Sec. 981. Generalized System of Preferences. TITLE X—REVENUES Subtitle A—Financial Products Sec. 1001. Constructive sales treatment for appreciated financial positions. Sec. 1002. Limitation on exception for investment companies under section 351. Sec. 1003. Gains and losses from certain terminations with respect to property. Sec. 1004. Determination of original issue discount where pooled debt obligations subject to acceleration. Sec. 1005. Denial of interest deductions on certain debt instruments. Subtitle B—Corporate Organizations and Reorganizations Sec. 1011. Tax treatment of certain extraordinary dividends. Sec. 1012. Application of section 355 to distributions in connection with acquisitions and to intragroup transactions. Sec. 1013. Tax treatment of redemptions involving related corporations. Sec. 1014. Certain preferred stock treated as boot. Sec. 1015. Modification of holding period applicable to dividends received deduction. Subtitle C—Administrative Provisions Sec. 1021. Reporting of certain payments made to attorneys. Sec. 1022. Decrease of threshold ror reporting payments to corporations performing services for Federal agencies. Sec. 1023. Disclosure of return information for administration of certain veterans programs. Sec. 1024. Continuous levy on certain payments. Sec. 1025. Modification of levy exemption. Sec. 1026. Confidentiality and disclosure of returns and return information. Sec. 1027. Returns of beneficiaries of estates and trusts required to file returns consistent with estate or trust return or to notify Secretary of inconsistency. Sec. 1028. Registration and other provisions relating to confidential corporate tax shelters. Subtitle D—Excise and Employment Tax Provisions Sec. 1031. Extension and modification of taxes funding Airport and Airway Trust Fund; increased deposit8 into such Fund. Sec. 1032. Kerosene taxed as diesel fuel. Sec. 1033. Restoration of Leaking Underground Storage Tank Trust Fund taxes. Sec. 1034. Application of communications tax to prepaid telephone cards. Sec. 1035. Extension of temporary unemployment tax. Subtitle E—Provisions Relating to Tax-Exempt Entities Sec. 1041. Expansion of look-thru rule for interest, annuities, royalties, and rents derived by subsidiaries of tax-exempt organizations. Sec. 1042. Termination of certain exceptions from rules relating to exempt organizations which provide commercial-type insurance.

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