Page:United States Statutes at Large Volume 83.djvu/516

 488

PUBLIC LAW 91-172-DEC. 30, 1969

[83 STAT.

TITLE I—TAX EXEMPT ORGANIZATIONS Subtitle A—Private Foundations Sec. 101. Private foundations. Subtitle B—Other Tax Exempt Organizations Sec. 121. Tax on unrelated business income. TITLE II—INDIVIDUAL DEDUCTIONS Subtitle A—Charitable Contributions Sec. 201. Charitable contributions. Subtitle B—Farm Losses, Etc. Sec. 211. Gain from disposition of property used in farming where farm losses offset nonfarm income. Sec. 212. Livestock. Sec. 213. Deductions attributable to activities not engaged in for profit. Sec. 214. Gain from disposition of farm land. Sec. 215. Crop insurance proceeds. Sec. 216. Capitalization of costs of planting and developing citrus groves. Subtitle C—Interest Sec. 221. Interest. Subtitle D—Moving Expenses Sec. 231. Moving expenses. TITLE III—MINIMUM TAX; ADJUSTMENTS PRIMARILY AFFECTING INDIVIDUALS Subtitle A—Minimum Tax Sec. 301. Minimum tax for tax preferences. Subtitle B—Income Averaging Sec. 311. Income averaging.

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