Page:United States Statutes at Large Volume 96 Part 1.djvu/370

 96 STAT. 328

PUBLIC LAW 97-248—SEPT. 3, 1982 Sec. 266. Flexible premium contracts. Sec. 267. Reduction in approximate revaluation method of computing reserves. PAET IV—UNDERPAYMENTS OF ESTIMATED TAX FOB 1982

Sec. 268. Underpayments of estimated tax for 1982. Subtitle E—Employment Taxes PART I—IN GENERAL

Sec. 269. Treatment of real estate agents and direct sellers. Sec. 270. Simplified procedure for determining amount of employment taxes. PART II—FEDERAL UNEMPLOYMENT TAX

Sec. Sec. Sec. Sec. Sec. Sec. Sec.

Subpart A—Increase in Federal Unemployment Tax 271. Increase in Federal unemployment tax wage base and rate. Subpart B—Other Financing Provisions 272. Credit reduction not to apply when State makes certain repayments. 273. Limitation of fifth year credit reduction. 274.-Deferral of interest in case of certain States with high unemployment rates. 275. Required repayments from extended unemployment compensation account. 276. Treatment of certain services performed by students. 277. Treatment of certain alien farm workers. PART III—MEDICARE COVERAGE

Sec. 278. Medicare coverage of, and application of hospital insurance tax to, Federal employment. Subtitle F—Excise Taxes PART I—AIRPORT AND AIRWAY

Sec. Sec. Sec. Sec.

279. Tax on fuel used in noncommercial aviation. 280. Tax on transportation by air. 281. Extension of Airport and Airway Trust Fund. 281A. Technical provisions relating to tax on transportation of persons by air. PART II—COMMUNICATIONS SERVICES

Sec. 282. Extension of excise teix on communications services. PART III—CIGARETTES

Sec. 283. Increase in tax on cigarettes. PART IV—TAPS ADJUSTMENT ELIMINATED

Sec. 284. Elimination of the TAPS adjustment. Sec. 285. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

286. 287. 288. 289. 290. 291. 292. 293.

Sec. 294.

Subtitle G—Miscellaneous Two-year extension of exclusion from gross income of national research service awards. Special rules for certain amateur sports organizations. New Jersey general revenue sharing allocation. Illegal payments to government officials or employees. Debt management provisions. Jefferson County mental health center. Alaska native corporations. Awarding of costs and certain fees. Treatment of certain lending of finance businesses for purposes of the tax on personal holding companies. Additional refunds relating to repeal of excise tax on buses. TITLE III—TAXPAYER COMPLIANCE

Sec. Sec. Sec. Sec.

301. 302. 303. 304.

Subpart A—Withholding on Interest and Dividends Withholding on interest and dividends. Credit against tax. Returns regarding payments of dividends and payments of interest. Returns regarding payments of patronage dividends.

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