Page:United States Statutes at Large Volume 90 Part 2.djvu/56

 90 STAT. 1524

PUBLIC LAW 94-455—OCT. 4, 1976 TABLE OF CONTENTS—Continued TITLE XX—ESTATE AND GIFT TAXES Sec. 2001. Unified rate schedule for estate and gift tax e s; unified credit in lieu of specific exemptions. Sec. 2002. Increase in limitations on marital deductions; fractional interests of spouse. Sec. 2003. Valuation for purposes of the Federal estate tax of certain real property devoted to farming or closely held businesses. Sec. 2004. Extension of time for payment of estate tax. Sec. 2005. Carryover basis. Sec. 2006. Certain generation-skipping transfers. Sec. 2007. Orphans' exclusion. Sec. 2008. Administrative changes. Sec. 2009. Miscellaneous provisions. Sec. 2010. Credit against certain estate taxes. TITLE XXI—MISCELLANEOUS PROVISIONS Sec. Sec. Sec. Sec.

2101. 2102. 2103. 2104.

Tax treatment of certain housing associations. Treatment of certain disaster payments. Tax treatment of certain 1972 disaster losses. Tax treatment of certain debts ovped by political parties, etc., to accrual basis taxpayers. Sec. 2105. Tax-exempt bonds for student loans. Sec. 2106. Personal holding company income amendments. See. 2107. Work incentive program expenses. Sec. 2108. Repeal of excise tax on light-duty truck parts. Sec. 2109. Exclusion from excise tax on certain articles resold after modification. Sec. 2110. Franchise transfers. See. 2111. Employer's duties in connection vpith the recording and reporting of tips. Sec. 2112. Treatment of certain pollution control facilities. Sec. 2113. Clarification of status of certain fishermen's organizations. Sec. 2114. Application of section 6013(e) of the Internal Revenue Code of 1954. See. 2115. Amendments to rules relating to limitation on precentage depletion in case of oil and gas wells; transfers of oil and gas property within the same controlled group or family. Sec. 2116. Implementation of Federal-State Tax Collection Act of 1972. Sec. 2117. Cancellation of certain student loans. See. 2118. Treatment of gain or loss on sales or exchanges in connection with simultaneous liquidation of a parent and subsidiary corporation. Sec. 2119. Regulations relating to tax treatment of certain prepublication expenditures of publishers. Sec. 2120. Contributions in aid of construction for certain utilities. Sec. 2121. Prohibition of discriminatory State taxes on production and consumption of electricity. Sec. 2122. Allowance of deduction for eliminating architectural and transportation barriers for the handicapped. Sec. 2123. High income taxpayer reports. Sec. 2124. Tax incentives to encourage the preservation of historic structures. Sec. 2125. Amendment to Supplemental Security Income program. Sec. 2126. Extension of carry-over period for Cuban expropriation losses. Sec. 2127. Outdoor advertising displays. Sec. 2128. Tax treatment of large cigars. See. 2129. Treatment of gain from sales or exchanges between related parties. See. 2130. Application of section 117 to certain education programs for members of the uniformed services. See. 2131. Exchange funds. Sec. 2132. Contributions of certain Government publications. See. 2133. Tax incentives study. Sec. 2184. Prepaid legal expenses. Sec. 2135. Special rule for certain charitable contributions of inventory and other property. Sec. 2136. Tax treatment of the grantor of options of stock, securities, and commodities. Sec. 2137. Exempt-interest dividends of regulated investment companies. See. 2138. Common trust fund treatment of certain custodial accounts. See. 2139. Support test for dependent children of divorced, etc., parents. See. 2140. Involuntary conversions of real property. Sec. 2141. Livestock sold on account of drought.

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