PRIA, Government Policy, Made Personal

§ 9036

Certification by Commission

Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

§ 9037

Payments to eligible candidates

Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

§ 9038

Examinations and audits; repayments

Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

§ 9039

Reports to Congress; regulations

Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

§ 904

Limitation on credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart A — Foreign Tax Credit

§ 9040

Participation by Commission in judicial proceedings

Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

§ 9041

Judicial review

Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

§ 9042

Criminal penalties

Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

§ 905

Applicable rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart A — Foreign Tax Credit

§ 906

Nonresident alien individuals and foreign corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart A — Foreign Tax Credit

§ 907

Special rules in case of foreign oil and gas income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart A — Foreign Tax Credit

§ 908

Reduction of credit for participation in or cooperation with an international boycott

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart A — Foreign Tax Credit

§ 909

Suspension of taxes and credits until related income taken into account

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart A — Foreign Tax Credit

§ 91

Certain foreign branch losses transferred to specified 10-percent owned foreign corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 911

Citizens or residents of the United States living abroad

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart B — Earned Income of Citizens or Residents of United States

§ 912

Exemption for certain allowances

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart B — Earned Income of Citizens or Residents of United States

§ 931

Income from sources within Guam, American Samoa, or the Northern Mariana Islands

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart D — Possessions of the United States

§ 932

Coordination of United States and Virgin Islands income taxes

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart D — Possessions of the United States

§ 933

Income from sources within Puerto Rico

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart D — Possessions of the United States

§ 934

Limitation on reduction in income tax liability incurred to the Virgin Islands

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart D — Possessions of the United States

§ 937

Residence and source rules involving possessions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart D — Possessions of the United States

§ 9500

Short title

Subtitle I — Trust Fund Code

§ 9501

Black Lung Disability Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 9502

Airport and Airway Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 9503

Highway Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 9504

Sport Fish Restoration and Boating Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 9505

Harbor Maintenance Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 9506

Inland Waterways Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 9507

Hazardous Substance Superfund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 9508

Leaking Underground Storage Tank Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 9509

Oil Spill Liability Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 951

Amounts included in gross income of United States shareholders

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 9510

Vaccine Injury Compensation Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 9511

Patient-Centered Outcomes Research Trust Fund

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter A — Establishment of Trust Funds

§ 951A

Net CFC tested income included in gross income of United States shareholders

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 951B

Amounts included in gross income of foreign controlled United States shareholders

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 952

Subpart F income defined

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 953

Insurance income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 954

Foreign base company income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 956

Investment of earnings in United States property

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 957

Controlled foreign corporations; United States persons

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 958

Rules for determining stock ownership

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 959

Exclusion from gross income of previously taxed earnings and profits

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 960

Deemed paid credit for subpart F inclusions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 9601

Transfer of amounts

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter B — General Provisions

§ 9602

Management of Trust Funds

Subtitle I — Trust Fund Code › CHAPTER 98 — TRUST FUND CODE › Subchapter B — General Provisions

§ 961

Adjustments to basis of stock in controlled foreign corporations and of other property

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 962

Election by individuals to be subject to tax at corporate rates

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 964

Miscellaneous provisions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 965

Treatment of deferred foreign income upon transition to participation exemption system of taxation

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart F — Controlled Foreign Corporations

§ 970

Reduction of subpart F income of export trade corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart G — Export Trade Corporations

§ 9701

Definitions of general applicability

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter A — Definitions of General Applicability

§ 9702

Establishment of the United Mine Workers of America Combined Benefit Fund

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter B — Combined Benefit Fund › PART I — ESTABLISHMENT AND BENEFITS

§ 9703

Plan benefits

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter B — Combined Benefit Fund › PART I — ESTABLISHMENT AND BENEFITS

§ 9704

Liability of assigned operators

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter B — Combined Benefit Fund › PART II — FINANCING

§ 9705

Transfers

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter B — Combined Benefit Fund › PART II — FINANCING

§ 9706

Assignment of eligible beneficiaries

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter B — Combined Benefit Fund › PART II — FINANCING

§ 9707

Failure to pay premium

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter B — Combined Benefit Fund › PART III — ENFORCEMENT

§ 9708

Effect on pending claims or obligations

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter B — Combined Benefit Fund › PART IV — OTHER PROVISIONS

§ 971

Definitions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart G — Export Trade Corporations

§ 9711

Continued obligations of individual employer plans

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter C — Health Benefits of Certain Miners › PART I — INDIVIDUAL EMPLOYER PLANS

§ 9712

Establishment and coverage of 1992 UMWA Benefit Plan

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter C — Health Benefits of Certain Miners › PART II — 1992 UMWA BENEFIT PLAN

§ 9721

Civil enforcement

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter D — Other Provisions

§ 9722

Sham transactions

Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter D — Other Provisions

§ 9801

Increased portability through limitation on preexisting condition exclusions

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter A — Requirements Relating to Portability, Access, and Renewability

§ 9802

Prohibiting discrimination against individual participants and beneficiaries based on health status

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter A — Requirements Relating to Portability, Access, and Renewability

§ 9803

Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter A — Requirements Relating to Portability, Access, and Renewability

§ 9811

Standards relating to benefits for mothers and newborns

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9812

Parity in mental health and substance use disorder benefits

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9813

Coverage of dependent students on medically necessary leave of absence

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9815

Additional market reforms

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9816

Preventing surprise medical bills

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9817

Ending surprise air ambulance bills

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9818

Continuity of care

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9819

Maintenance of price comparison tool

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 982

Admissibility of documentation maintained in foreign countries

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart I — Admissibility of Documentation Maintained in Foreign Countries

§ 9820

Protecting patients and improving the accuracy of provider directory information

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9822

Other patient protections

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9823

Air ambulance report requirements

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9824

Increasing transparency by removing gag clauses on price and quality information

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9825

Reporting on pharmacy benefits and drug costs

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9826

Oversight of entities that provide pharmacy benefit management services

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter B — Other Requirements

§ 9831

General exceptions

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter C — General Provisions

§ 9832

Definitions

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter C — General Provisions

§ 9833

Regulations

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter C — General Provisions

§ 9834

Enforcement

Subtitle K — Group Health Plan Requirements › CHAPTER 100 — GROUP HEALTH PLAN REQUIREMENTS › Subchapter C — General Provisions

§ 985

Functional currency

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart J — Foreign Currency Transactions

§ 986

Determination of foreign taxes and foreign corporation’s earnings and profits

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart J — Foreign Currency Transactions

§ 987

Branch transactions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart J — Foreign Currency Transactions

§ 988

Treatment of certain foreign currency transactions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart J — Foreign Currency Transactions

§ 989

Other definitions and special rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart J — Foreign Currency Transactions

§ 991

Taxation of a domestic international sales corporation

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART IV — DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart A — Treatment of Qualifying Corporations

§ 992

Requirements of a domestic international sales corporation

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART IV — DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart A — Treatment of Qualifying Corporations

§ 993

Definitions and special rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART IV — DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart A — Treatment of Qualifying Corporations

§ 994

Inter-company pricing rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART IV — DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart A — Treatment of Qualifying Corporations

§ 995

Taxation of DISC income to shareholders

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART IV — DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart B — Treatment of Distributions to Shareholders

§ 996

Rules for allocation in the case of distributions and losses

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART IV — DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart B — Treatment of Distributions to Shareholders

§ 997

Special subchapter C rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART IV — DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart B — Treatment of Distributions to Shareholders

§ 999

Reports by taxpayers; determinations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter N — Tax Based on Income From Sources Within or Without the United States › PART V — INTERNATIONAL BOYCOTT DETERMINATIONS

Certification by Commission

Payments to eligible candidates

Examinations and audits; repayments

Reports to Congress; regulations

Limitation on credit

Participation by Commission in judicial proceedings

Judicial review

Criminal penalties

Applicable rules

Nonresident alien individuals and foreign corporations

Special rules in case of foreign oil and gas income

Reduction of credit for participation in or cooperation with an international boycott

Suspension of taxes and credits until related income taken into account

Certain foreign branch losses transferred to specified 10-percent owned foreign corporations

Citizens or residents of the United States living abroad

Exemption for certain allowances

Income from sources within Guam, American Samoa, or the Northern Mariana Islands

Coordination of United States and Virgin Islands income taxes

Income from sources within Puerto Rico

Limitation on reduction in income tax liability incurred to the Virgin Islands

Residence and source rules involving possessions

Short title

Black Lung Disability Trust Fund

Airport and Airway Trust Fund

Highway Trust Fund

Sport Fish Restoration and Boating Trust Fund

Harbor Maintenance Trust Fund

Inland Waterways Trust Fund

Hazardous Substance Superfund

Leaking Underground Storage Tank Trust Fund

Oil Spill Liability Trust Fund

Amounts included in gross income of United States shareholders

Vaccine Injury Compensation Trust Fund

Patient-Centered Outcomes Research Trust Fund

Net CFC tested income included in gross income of United States shareholders

Amounts included in gross income of foreign controlled United States shareholders

Subpart F income defined

Insurance income

Foreign base company income

Investment of earnings in United States property

Controlled foreign corporations; United States persons

Rules for determining stock ownership

Exclusion from gross income of previously taxed earnings and profits

Deemed paid credit for subpart F inclusions

Transfer of amounts

Management of Trust Funds

Adjustments to basis of stock in controlled foreign corporations and of other property

Election by individuals to be subject to tax at corporate rates

Miscellaneous provisions

Treatment of deferred foreign income upon transition to participation exemption system of taxation

Reduction of subpart F income of export trade corporations

Definitions of general applicability

Establishment of the United Mine Workers of America Combined Benefit Fund

Plan benefits

Liability of assigned operators

Transfers

Assignment of eligible beneficiaries

Failure to pay premium

Effect on pending claims or obligations

Definitions

Continued obligations of individual employer plans

Establishment and coverage of 1992 UMWA Benefit Plan

Civil enforcement

Sham transactions

Increased portability through limitation on preexisting condition exclusions

Prohibiting discrimination against individual participants and beneficiaries based on health status

Guaranteed renewability in multi­employer plans and certain multiple employer welfare arrangements

Standards relating to benefits for mothers and newborns

Parity in mental health and substance use disorder benefits

Coverage of dependent students on medically necessary leave of absence

Additional market reforms

Preventing surprise medical bills

Ending surprise air ambulance bills

Continuity of care

Maintenance of price comparison tool

Admissibility of documentation maintained in foreign countries

Protecting patients and improving the accuracy of provider directory information

Other patient protections

Air ambulance report requirements

Increasing transparency by removing gag clauses on price and quality information

Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements