Page:United States Statutes at Large Volume 98 Part 1.djvu/550

 98 STAT. 502

PUBLIC LAW 98-369—JULY 18, 1984 1

Subtitle B—Excise Tax Provisions -jsn Jwis,! / - A ^L-itsiyE PART I—BOATING SAFETY AND SPORT FISH RESTORATION SUBPART A—BOATING SAFETY AMENDMENTS

Sec. Sec. Sec. Sec.

1010. 1011. 1012. 1013.

Policy. General amendments to title 46. Authorization of funds for boating safety. Effective date. SUBPART B—SPORT FISH RESTORATION PROGRAM

Sec. 1014. Amendments to the sport fish restoration program. Subpart C—Taxes on Sales of Sport Fishing Equipment, Etc. Sec. 1015. Tax on sale of sport fishing equipment. Sec. 1016. Establishment of Aquatic Resources Trust Fund. Sec. 1017. Tax on certain arrows. PART II—OTHER EXCISE TAXES

Sec. 1018. Exemption from aviation excise tax for certain helicopter operations. Sec. 1019. Technical amendments to the Hazardous Substance Response Revenue Act of 1980. Subtitle C—Estate and Gift Tax Provisions Sec. 1021. Deferral of estate taxes for interest in holding company which owns stock in closely held operating company. Sec. 1022. Permanent rules for reforming governing instruments creating charitable remainder trusts and other charitable interests. Sec. 1023. Alternate valuation election available only where it results in reduction of gross estate and estate tax. Sec. 1024. Alternate valuation election available on certain late returns. Sec. 1025. Modification of election or agreement under section 2082A. Sec. 1026. No gain recognized from net gifts made before March 4, 1981. Sec. 1027. Marital deduction for a usufruct. Sec. 1028. Credit against estate tax for transfers to Toiyabe National Forest. Subtitle D—Charitable Contributions and Exempt Organizations Sec. 1031. Increase in charitable volunteer mileage. Sec. 1032. Certain organizations providing child care included within the definition of tax-exempt organizations. Sec. 1033. Restrictions on church tax inquiries and examinations. Sec. 1034. Acquisition indebtedness of certain educational institutions. Sec. 1035. Transitional rule relating to the definition of qualified conservation contributions. Subtitle E—Income Tax Credits Sec. 1041. 1-year extension of targeted jobs credit. Sec. 1042. Increase in earned income credit. Sec. 1043. Alternative test for definition of qualified rehabilitated building. Subtitle F—Miscellaneous Housing Provisions Sec. 1051. Disaster loss deduction where taxpayer ordered to demolish or relocate residence in disaster area because of disaster. Sec. 1052. Allocation of expenses to parsonage allowances. Sec. 1053. Armed Forces overseas quarters. Sec. 1054. Treatment of home won in local radio contest and specially designed for handicapped foster child. Subtitle G—Extension of Existing Provisions and Transition Rules Sec. 1061. Extension of Payment-in-Kind Tax Treatment Act of 1983 to wheat for 1984 crop year. Sec. 1062. Extension of increased deduction for eliminating architectural and transportation barriers to the handicapped. Sec. 1063. Permanent disallowance of deduction for expenses of demolition of certain structures. Sec. 1064. Amortization of expenditures to rehabilitate low-income rental housing. Sec. 1065. Rules treating Indian tribal governments as States made permanent. Sec. 1066. Transitional rule for treatment of certain income from S corporations. Sec. 1067. Special leasing rules for certain coal gasification facilities.

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