Page:United States Statutes at Large Volume 118.djvu/1452

 118 STAT. 1422 PUBLIC LAW 108–357—OCT. 22, 2004 PART III—LEASING Sec. 847. Reform of tax treatment of certain leasing arrangements. Sec. 848. Limitation on deductions allocable to property used by governments or other tax exempt entities. Sec. 849. Effective date. Subtitle C—Reduction of Fuel Tax Evasion Sec. 851. Exemption from certain excise taxes for mobile machinery. Sec. 852. Modification of definition of off highway vehicle. Sec. 853. Taxation of aviation grade kerosene. Sec. 854. Dye injection equipment. Sec. 855. Elimination of administrative review for taxable use of dyed fuel. Sec. 856. Penalty on untaxed chemically altered dyed fuel mixtures. Sec. 857. Termination of dyed diesel use by intercity buses. Sec. 858. Authority to inspect on site records. Sec. 859. Assessable penalty for refusal of entry. Sec. 860. Registration of pipeline or vessel operators required for exemption of bulk transfers to registered terminals or refineries. Sec. 861. Display of registration. Sec. 862. Registration of persons within foreign trade zones, etc. Sec. 863. Penalties for failure to register and failure to report. Sec. 864. Electronic filing of required information reports. Sec. 865. Taxable fuel refunds for certain ultimate vendors. Sec. 866. Two party exchanges. Sec. 867. Modifications of tax on use of certain vehicles. Sec. 868. Dedication of revenues from certain penalties to the Highway Trust Fund. Sec. 869. Simplification of tax on tires. Sec. 870. Transmix and diesel fuel blend stocks treated as taxable fuel. Sec. 871. Study regarding fuel tax compliance. Subtitle D—Other Revenue Provisions Sec. 881. Qualified tax collection contracts. Sec. 882. Treatment of charitable contributions of patents and similar property. Sec. 883. Increased reporting for noncash charitable contributions. Sec. 884. Donations of motor vehicles, boats, and airplanes. Sec. 885. Treatment of nonqualified deferred compensation plans. Sec. 886. Extension of amortization of intangibles to sports franchises. Sec. 887. Modification of continuing levy on payments to Federal vendors. Sec. 888. Modification of straddle rules. Sec. 889. Addition of vaccines against hepatitis A to list of taxable vaccines. Sec. 890. Addition of vaccines against influenza to list of taxable vaccines. Sec. 891. Extension of IRS user fees. Sec. 892. COBRA fees. Sec. 893. Prohibition on nonrecognition of gain through complete liquidation of holding company. Sec. 894. Effectively connected income to include certain foreign source income. Sec. 895. Recapture of overall foreign losses on sale of controlled foreign corpora tion. Sec. 896. Recognition of cancellation of indebtedness income realized on satisfaction of debt with partnership interest. Sec. 897. Denial of installment sale treatment for all readily tradable debt. Sec. 898. Modification of treatment of transfers to creditors in divisive reorganiza tions. Sec. 899. Clarification of definition of nonqualified preferred stock. Sec. 900. Modification of definition of controlled group of corporations. Sec. 901. Class lives for utility grading costs. Sec. 902. Consistent amortization of periods for intangibles. Sec. 903. Freeze of provisions regarding suspension of interest where Secretary fails to contact taxpayer. Sec. 904. Increase in withholding from supplemental wage payments in excess of $1,000,000. Sec. 905. Treatment of sale of stock acquired pursuant to exercise of stock options to comply with conflict of interest requirements. Sec. 906. Application of basis rules to nonresident aliens. Sec. 907. Limitation of employer deduction for certain entertainment expenses. Sec. 908. Residence and source rules relating to United States possessions. Sec. 909. Sales or dispositions to implement Federal Energy Regulatory Commis sion or State electric restructuring policy. Sec. 910. Expansion of limitation on depreciation of certain passenger automobiles.

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