Page:United States Statutes at Large Volume 98 Part 1.djvu/545

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 497

Sec. 143. Increase in penalty for promoting abusive tax shelters; injunction against aiding or abetting understatement of tax liability. Sec. 144. Increased rate of interest on substantial underpayments attributable to certain tax motivated transactions. PART II—INFORMATION REPORTING PROVISIONS

Sec. 145. Returns relating to mortgage interest received in trade or business from individuals. Sec. 146. Returns relating to cash received in trade or business. Sec. 147. Provisions relating to individual retirement accounts. Sec. 148. Returns relating to foreclosures and abandonments of security. Sec. 149. Returns relating to exchanges of partnership interests where unrealized receivables, etc., involved. Sec. 150. Statements required in case of certain substitute payments. Sec. 151. Reporting of State and local refunds not required with respect to nonitemizers. Sec. 152. Furnishing of TIN under backup withholding. PART III—OTHER C!OMPUANCE PROVISIONS

Sec. 155. Substantiation of charitable contributions; modifications of incorrect valuation penalty. Sec. 156. Authorization to disregard appraisals of persons penalized for aiding in understatements of tax liability. Sec. 157. Limitation on mailing of deposits of taxes. Sec. 158. Interest on certain additions to tax. Sec. 159. Penalty for fraudulent withholding exemption certificate or failure to supply information. Sec. 160. Application of penalty for frivolous proceedings to pending Tax G)urt proceedings. Sec. 161. Failure to request change of method of accounting. Sec. 162. Clarification of change of venue for certain tax offenses. Sec. 163. Extension of statute of limitations with respect to certain expenditures relating to contributions in aid of construction. Subtitle L—Miscellaneous Provisions Inclusion of tax benefit items in income. Loans with below-market interest rates. Eligibility for income averaging. Amendments to section 267. - ^ • Amendments to section 1239. Recapture of net ordinary losses under section 1231. Repeal of exemption from Federal tax of the Federal Home Loan Mortgage Corporation. Sec. 178. Special rule relating to sales or exchanges of certain economic interests in coal between related parties. Sec. 179. Limitation on amount of depreciation and investment tax credit for luxury automobiles; limitation where certain property used for personal purposes.

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

171. 172. 173. 174. 175. 176. 177.

TITLE II—LIFE INSURANCE PROVISIONS Sec. 201. Table of sections for part I of subchapter L. «a. 4«. «i«

Subtitle A—Taxation of Life Insurance Companies

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PART I—AMENDMENT O^ SUBCHAPTER L

Sec. 211. Amendment of subchapter L. Sec. 212. Certain reinsurance agreements. PART II—EFFECTIVE DATE; TRANSITIONAL RULES

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SUBPART A — EFFECTIVE DATE

Sec. 215. Effective date. SUBPART B—TRANSITIONAL RULES

Sec. Sec. Sec. Sec.

216. 217. 218. 219.

Reserves computed on new basis; fresh start. Other special rules. Underpayments of estimated tax for 1984. Clarification of authority to require certain information.

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