Page:United States Statutes at Large Volume 96 Part 1.djvu/372

 96 STAT. 330

PUBLIC LAW 97-248—SEPT. 3, 1982 Subtitle G—Modification of Interest Provisions Sec. 344. Interest compounded daily. Sec. 345. Determination of rate of interest to be made semiannually. Sec. 346. Restrictions on payment of interest for certain periods. Sec. Sec. Sec. Sec. Sec.

Subtitle H—Taxpayer Safeguard Amendments 347. Increase in certain exemptions from levy. 348. Required release of lien. 349. Requirement of timely notice of levy. 349A. Extension of period for redemption of real property. 350. Amount of damages in case of wrongful levy.

Sec. 351. Sec. 352. Sec. Sec. Sec. Sec. Sec.

353. 354. 355. 356. 357.

Sec. 358.

Subtitle I—Other Provisions Disallowance of deductions relating to narcotics trafficking. Sense of Congress with respect to providing of additional funds to Internal Revenue Service. Report on forms. Exemption of veterans' organizations. Amendment to Communications Act of 1934. Confidentiality and disclosure of returns and return information. Civil damages against United States for unauthorized disclosures by an employee. Disclosure for use in certain audits by General Accounting Office.

Sec. 406.

TITLE IV - T A X TREATMENT OF PARTNERSHIP ITEMS Short title. Tax treatment of partnership items. Requirement that statement be furnished to partner. Returns required from all partnerships with United States partners. Return requirement for United States persons having interest in foreign partnerships. Special rule for certain international satellite partnerships.

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

TITLE V—AIRPORT AND AIRWAY IMPROVEMENT Short title. Declaration of policy. Definitions. National airport and airway system plans. Airport improvement program. Airway improvement program. Apportionment of funds. Use of apportioned and discretionary funds; miscellaneous conditions. Submission and approval of project grant applications. United States share of project costs. Project sponsorship. Grant agreements. Project costs. Payments under grant agreements. Performance of construction work. Use of Government-owned lands. False statements. Access to records. General powers. Civil rights. Reports to Congress. Report on ability of airports to finance airport development needs. Repeals; effective date; saving provisions; and separability. Miscellaneous amendments. Safety certification of airports. Contracting authority. Study of airport access. Part-time operation of flight service stations. Explosive detection K-9 teams. Release of certain conditions. Continuation of certain certificates. State taxation.

Sec. Sec. Sec. Sec. Sec.

401. 402. 403. 404. 405.

501. 502. 503. 504. 505. 506. 507. 508. 509. 510. 511. 512. 513. 514. 515. 516. 517. 518. 519. 520. 521. 522. 523. 524. 525. 526. 527. 528. 529. 530. 531. 532.

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