Page:United States Statutes at Large Volume 118.djvu/1451

 118 STAT. 1421 PUBLIC LAW 108–357—OCT. 22, 2004 Sec. 707. Extension of enhanced oil recovery credit to certain Alaska facilities. Sec. 708. Method of accounting for naval shipbuilders. Sec. 709. Modification of minimum cost requirement for transfer of excess pension assets. Sec. 710. Expansion of credit for electricity produced from certain renewable re sources. Sec. 711. Certain business credits allowed against regular and minimum tax. Sec. 712. Inclusion of primary and secondary medical strategies for children and adults with sickle cell disease as medical assistance under the Medicaid program. Sec. 713. Ceiling fans. Sec. 714. Certain steam generators, and certain reactor vessel heads and pressur izers, used in nuclear facilities. TITLE VIII—REVENUE PROVISIONS Subtitle A—Provisions to Reduce Tax Avoidance Through Individual and Corporate Expatriation Sec. 801. Tax treatment of expatriated entities and their foreign parents. Sec. 802. Excise tax on stock compensation of insiders in expatriated corporations. Sec. 803. Reinsurance of United States risks in foreign jurisdictions. Sec. 804. Revision of tax rules on expatriation of individuals. Sec. 805. Reporting of taxable mergers and acquisitions. Sec. 806. Studies. Subtitle B—Provisions Relating to Tax Shelters PART I—TAXPAYER RELATED PROVISIONS Sec. 811. Penalty for failing to disclose reportable transactions. Sec. 812. Accuracy related penalty for listed transactions, other reportable trans actions having a significant tax avoidance purpose, etc. Sec. 813. Tax shelter exception to confidentiality privileges relating to taxpayer communications. Sec. 814. Statute of limitations for taxable years for which required listed trans actions not reported. Sec. 815. Disclosure of reportable transactions. Sec. 816. Failure to furnish information regarding reportable transactions. Sec. 817. Modification of penalty for failure to maintain lists of investors. Sec. 818. Penalty on promoters of tax shelters. Sec. 819. Modifications of substantial understatement penalty for nonreportable transactions. Sec. 820. Modification of actions to enjoin certain conduct related to tax shelters and reportable transactions. Sec. 821. Penalty on failure to report interests in foreign financial accounts. Sec. 822. Regulation of individuals practicing before the Department of the Treas ury. PART II—OTHER PROVISIONS Sec. 831. Treatment of stripped interests in bond and preferred stock funds, etc. Sec. 832. Minimum holding period for foreign tax credit on withholding taxes on in come other than dividends. Sec. 833. Disallowance of certain partnership loss transfers. Sec. 834. No reduction of basis under section 734 in stock held by partnership in corporate partner. Sec. 835. Repeal of special rules for FASITS. Sec. 836. Limitation on transfer or importation of built in losses. Sec. 837. Clarification of banking business for purposes of determining investment of earnings in United States property. Sec. 838. Denial of deduction for interest on underpayments attributable to nondis closed reportable transactions. Sec. 839. Clarification of rules for payment of estimated tax for certain deemed asset sales. Sec. 840. Recognition of gain from the sale of a principal residence acquired in a like kind exchange within 5 years of sale. Sec. 841. Prevention of mismatching of interest and original issue discount deduc tions and income inclusions in transactions with related foreign persons. Sec. 842. Deposits made to suspend running of interest on potential underpay ments. Sec. 843. Partial payment of tax liability in installment agreements. Sec. 844. Affirmation of consolidated return regulation authority. Sec. 845. Expanded disallowance of deduction for interest on convertible debt.

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