Internal Revenue Service: Chief Counsel s Office: Telephone directory: July 1, 2014

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1 Internal Revenue Service: Chief Counsel s Office: Telephone directory: July 1, 2014 CODE AND SUBJECT MATTER DIRECTORY Code Section Subject Area Office Symbol /Telephone 1(h) Maximum Capital Gains Rates for Individuals 1 (h)(11) Dividends Taxed as Net Capital Gains 2 Definitions and Special Rules 3 Tables for Individuals 4 Repealed (Rules for Optional Tax) 5 Cross References Relating to Tax on Individuals 11 Tax Imposed (Corporations) CC:ITA:B02 CC:INTL:B01 CC:INTL:B01 Goldstein, Ronald J. Cohn, Peter Lor, Rosy L. Lundy, David L. Driscoll, Victoria J. Baumgarten, Peter J. Montemurro, Michael J. Baumgarten, Peter J. Baumgarten, Peter J. 15 Effect of Changes Baumgarten, Peter J. 21 Expenses for Household and Dependent Care Services Necessary for Gainful Employment 22 Credit for the Elderly and the Permanently and Totally Disabled Dirscoll, Victoria J. Aqui, Keith Brookens, Marilyn Pfalzgraf, Amy J. Brookens, Marilyn Aqui, Keith Pfalzgraf, Amy J

2 23 Adoption Expense Tax Credit 24 Child Tax Credit 25 Interest on Certain Home Mortgages 25A 25C 25D Hope and Lifetime Learning Credits Nonbusiness Energy Propert Residential Energy Efficient Property 26 Limitation Based on Tax Liability 27 Taxes of Foreign Countries and Possessions 29 Credit for Producing Fuel From a Nonconventional Source From CC:FIP:B05 CC:PSI:B06 CC:PSI:B06 CC:INTL:B03 CC:INTL:B03 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 Driscoll, Victoria J. Brookens, Marilyn Pfalzgraf, Amy J. Driscoll, Victoria J. Brookens, Marilyn Pfalzgraf, Amy J. White, David Baumgarten, Peter J. Brookens, Marilyn Park, Seoyeon Sharon Garcia, Martha S. Kirwan, Patrick Aqui, Keith Toomey, Stephen J. Pflanz, Shareen S. Boone, Reuben F. Gilman, Michael I. Felker, Barbara Bernardini, Jennifer C. Park, Jaime C

3 Other than Natural Resources 30 Credit for Qualified Electric Vehicles 30B 30C 30D Alternative Motor Vehicle Credit Clean-fuel Vehicle Refueling Property Credit Qualified Plug-In Electric Vechicle Credit 31 Tax Withheld on Wages 32 Earned Income Tax Credit 34 Certain Uses of Gasoline and Special Fuels 36 Overpayment of Tax 36A 36B 36C Making Work Pay Credit Refundable Credit for Coverage Under a Qualified Health Plan Adoption Expense Tax Credit CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:TEGE:EOEG:ET2 CC:TEGE:EOEG:ET1 CC:TEGE:EB:HW CC:TEGE:EB:HW CC:PSI:B07 Friedman, Peter C. Stewart, Brenda Bernardini, Jennifer C. Bernardini, Jennifer C. Garcia, Martha S. Park, Jaime C. Singley, Jeanne R. Tanner, Shoshanna K. Langley, Charles J. Baumgarten, Peter J. Iskow, Sheldon Park, Seoyeon Sharon Pflanz, Shareen S. Toomey, Stephen J. Braden, Andrew S. Driscoll, Victoria J. Brookens, Marilyn

4 38 Business Credit 39 Carryback and Carryforward of Unused Credits 40 Alcohol Used as a Fuel 40A Biodiesel Used As A Fuel 41 Credit for Increasing Research Activities 42 Low Income Housing Credit 43 Enhanced Oil Recovery Credit 44 Expenditures to Provide Access to Disabled Individuals 45 Electricity Produced from Certain Renewable Resources 45A 45B Indian Employment Credit Credit for Employer Social Security Taxes CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:PSI:B07 CC:PSI:B07 CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:PSI:B06 CC:PSI:B05 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:TEGE:EB:HW CC:TEGE:EOEG:ET2 CC:TEGE:EOEG:ET1 CC:TEGE:EOEG:ET1 Pfalzgraf, Amy J. McGroarty, Patrick T. Selig, David Selig, David McGroarty, Patrick T. Beker, Michael H. Beker, Michael H. Cimino, Nicole R. Selig, David Grant, Jian H. Wilson, Christopher J. Park, Jaime C. McDonnell, David H. Friedman, Peter C. Bernardini, Jennifer C. Tiegerman, Philip Conway- Hataloski,

5 Paid With Respect to Employee Cash Linda L. Weigelt, Michelle R. 45C Clinical Testing Expenses for Certain Drugs for Rare Diseases or Conditions CC:PSI:B05 Selig, David D New Markets Tax Credit CC:PSI:B05 CC:PSI:B05 Handleman, Paul F. Grant, Jian H F Employer- Provided Child Care Credit CC:PSI:B05 Selig, David G Railroad Track Maintenance Credit CC:PSI:B05 Selig, David I Credit for Producing Oil and Gas from Marginal Wells CC:PSI:B06 Stewart, Brenda J Credit for Production from Advanced Nuclear Power Facilities CC:PSI:B06 CC:PSI:B06 Friedman, Peter C. Kirwan, Patrick K Credit for Producing Fuel from a Nonconventional Source CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 Bernardini, Jennifer C. Park, Jaime C. Friedman, Peter C M Energy Efficient Appliance Credit CC:PSI:B06 Bernardini, Jennifer C N Mine Rescue Team Training Credit CC:PSI:B06 Garcia, Martha S O Agricultural Chemical Security Credit CC:PSI:B05 Selig, David (a)(2) (Repealed) The Energy Percentage CC:PSI:B06 Kirwan, Patrick 5275

6 46(b)(2) (Repealed) 46(b)(3) (Repealed) 46(c)(2) (Repealed) Energy Percentage CC:PSI:B06 Special Rule for Certain Energy Property Applicable Percentage in Certain Cases 46(c)(4)(repealed) Progress Expenditures 46(d) (Repealed) Progress Expenditures 46(f)(Repealed) 46(repealed) Limitations in Case of Certain Regulated Companies Amount of Credit for Public Utility Property; Normalization 47 Rehabilitation Credit CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B05 48 Energy Credit CC:PSI:B06 CC:PSI:B06 48(a)(1) (Repealed) 48(a)(2) (Repealed) 48(a)(3) (Repealed) 48(a)(4) (Repealed) Section 38 Property Property Used Outside of the U.S. Property Used for Lodging Property Used by Certain Tax Exempt Organizations CC:PSI:B06 Kirwan, Patrick Kirwan, Patrick Kirwan, Patrick Kirwan, Patrick Friedman, Peter C. Friedman, Peter C. Kirwan, Patrick Friedman, Peter C. Kirwan, Patrick Friedman, Peter C. Kirwan, Patrick Selig, David Tiegerman, Philip Bernardini, Jennifer C. Douglas, Winston H. Douglas, Winston H. Harvey, Bernard P. Kirwan, Patrick

7 48(a)(5) (Repealed) 48(b) Property Used by Governmental Units or Foreign Persons or Entities Reforestation Credit 48(d) (Repealed) Certain Leased Property 48(p) (Repealed) Single Purpose Agricultural or Horticultural Structure Defined 48A 48B 48C 48D Qualifying Advanced Coal Project Credit Qualifying Gasification Project Credit Qualifying Advanced Enery Project Credit Qualifying Therapeutic Discovery Project Credit CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:SB:7:SF:3 CC:PSI:B06 CC:PSI:B05 Tiegerman, Philip Bernardini, Jennifer C. Tiegerman, Philip Douglas, Winston H. Bernardini, Jennifer C. Bernardini, Jennifer C. Skeen, Michael Tiegerman, Philip McGroarty, Patrick T. 49 At-Risk Rules CC:PSI:B05 McGroarty, Patrick T. 50 Other Special Rules 50 Termination of Regular Percentage 51 Amount of Credit Work Opportunity Tax Credit (WOTC) (formerly TJTC) CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:TEGE:EB:HW CC:TEGE:EB:HW Selig, David McGroarty, Patrick T. Selig, David McGroarty, Patrick T. Tanner, Shoshanna K (415)

8 51A Temporary Incentives for Employing Long- Term Family Assistance Recipients (Welfare to Work Credits) CC:TEGE:EB:HW Special Rules - WOTC (formerly TJTC) CC:TEGE:EB:HW Credit for Prior Year Minimum Tax Liability Toomey, Stephen J. Pflanz, Shareen S. Boone, Reuben F Credit to Holders Of Clean Renewable Energy Bonds CC:FIP:B05 Jones, Timothy L A Qualified Tax Credit Bonds CC:FIP:B05 CC:FIP:B05 Stojanovic, Zoran Jones, Timothy L AA Build America Bonds CC:FIP:B05 Jones, Timothy L B Qualified Forestry Conservation Bonds CC:FIP:B05 Jones, Timothy L C New Clean Renewable Energy Bonds CC:FIP:B05 Stojanovic, Zoran D Qualified Energy Conservation Bonds CC:FIP:B05 White, David E Qualified Zone Academy Bonds CC:FIP:B05 Jones, Timothy L F Qualified School Construction Bonds CC:FIP:B05 Som de Cerff, Johanna L. 6980

9 55 Alternative Minimum Tax Maximum Capital Gains Rates for Individuals 56 Adjustments in Computing AMT Income 56(a)(1) Depreciation 56(a)(2) 56(a)(5) Mining Exploration and Development Costs Pollution Control Facilities CC:PSI:B06 CC:PSI:B06 56(a)(6) Adjusted Basis 57 Items of Tax Preference 57(a)(1)&(2) Depletion and Intangible Drilling Costs CC:PSI:B06 CC:PSI:B06 Toomey, Stephen J. Pflanz, Shareen S. Boone, Reuben F. Aramburu, John Pflanz, Shareen S. Toomey, Stephen J. Aramburu, John Boone, Reuben F. Toomey, Stephen J. Pflanz, Shareen S. Boone, Reuben F. Stewart, Brenda Kirwan, Patrick Toomey, Stephen J. Pflanz, Shareen S. Boone, Reuben F. Toomey, Stephen J. Pflanz, Shareen S. Boone, Reuben F. Garcia, Martha S

10 Determination of Fair Market Value Stock Options 58 Denial of Certain Losses 59 Alternative Minimum Tax- Other Definitions and Special Rules 59(a) 59(e) 59A Alternative Minimum Tax Foreign Tax Credit Alternative Minimum Tax Foreign Tax Credit Environmental Tax 61 Advance Rentals Method Changes Income From Discharge of Indebtness 61 Community Income CC:INTL:B03 CC:PSI:B06 Stewart, Brenda Toomey, Stephen J. Pflanz, Shareen S. Boone, Reuben F. Pflanz, Shareen S. Toomey, Stephen J. Boone, Reuben F. Gilman, Michael I. Tiegerman, Philip Toomey, Stephen J. Boone, Reuben F. Office Aqui, Keith Driscoll, Victoria J. Aramburu, John Schwartz, Edward C. Pflanz, Shareen S

11 61 Equipment Leasing 61 Fringe Benefits CC:TEGE:EOEG:ET2 61 Gross Income Defined (In ) 61 Indians Schwartz, Edward C. O Hara, Brendan P. Aqui, Keith Driscoll, Victoria J. Aramburu, John Schwartz, Edward C. Iskow, Sheldon Aqui, Keith Driscoll, Victoria J. O Hara, Brendan P. Aramburu, John Schwartz, Edward C. Aqui, Keith Pflanz, Shareen S. Iskow, Sheldon Driscoll, Victoria J. Pfalzgraf, Amy J. Aramburu, John Schwartz, Edward C. Iskow, Sheldon Driscoll, Victoria J

12 61 Split Dollar Life Insurance 61 Student Loan Cancellations 61 Vow of Poverty- Income Tax 61 Vow of Poverty- Withholding Tax 62 Adjusted Gross Income Defined CC:TEGE:EOEG:ET2 O Hara, Brendan P. Aqui, Keith Aramburu, John Schwartz, Edward C. O Hara, Brendan P. Montemurro, Michael J. O Hara, Brendan P. Driscoll, Victoria J. Wojay, Craig R. Aramburu, John Schwartz, Edward C. Aqui, Keith O Hara, Brendan P. Iskow, Sheldon Driscoll, Victoria J. Schwartz, Edward C. Aramburu, John CC:TEGE:EOEG:ET2 Aqui, Keith Pflanz, Shareen S. Driscoll, Victoria J

13 63 Overall Limitation on Itemized Deductions Taxable Income Defined 64 Ordinary Income Defined 65 Ordinary Loss Defined 66 Treatment of Community Income 67 2-Percent Floor on Miscellaneous Itemized Deductions 67(c) 2 Percent Floor RICS and REMICS 68 Overall Limitation on Itemized Deductions CC:TEGE:EOEG:ET2 CC:TEGE:EOEG:ET1 CC:SB:2:BAL CC:FIP:B02 CC:FIP:B06 Park, Seoyeon Sharon Driscoll, Victoria J. Aqui, Keith Rogers, Elliot Driscoll, Victoria J. Aqui, Keith Kim, Sue Jean Aqui, Keith Kim, Sue Jean Shurtliff, Mark Rose, Nancy L. Queener, Jacqueline K. Mourges, Elizabeth Driscoll, Victoria J. Pflanz, Shareen S. Boone, Reuben F. Baker, Susan T. Rogers, John W. Driscoll, Victoria J. Aqui, Keith (443)

14 71 Alimony and Separate Maintenance Payments 72 Annuities; Certain Proceeds of Endowment and Life Insurance Contracts Civil Service or Qualified Plans 72(p) Loans Treated as Distributions CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 CC:ITA:B06 CC:FIP:B04 CC:TEGE:EB:QP1 CC:TEGE:EB:QP1 CC:TEGE:EB:QP2 Toomey, Stephen J. Glendening, Christina France, Renay C. Kim, Grace H. Rogers, Helen F. Lam, Mon L. Feldstein, Merrill D. Wei, Amy S. Drees, Donald J. Green, Lauson C. Marshall, Linda S. Carter, Vernon S Services of Child 74 Prizes and Awards 74(c) Exceptions for Certain Employee Achievement Awards 75 Dealers in Tax-Exempt Securities CC:TEGE:EOEG:ET2 CC:FIP:B06 CC:INTL:B08 Iskow, Sheldon Aqui, Keith Aqui, Keith Pflanz, Shareen S. Iskow, Sheldon Rogers, John W. Imholtz, Diana

15 77 Commodity Credit Loans 78 Dividends Received from Certain Foreign Corporations by Domestic Corporations Choosing Foreign Tax Credit 79 Group-Term Life Insurance Purchased for Employees (Except 79(d) and (e) which are handled by T:EP) 80 Restoration of Value of Certain Securities 82 Reimbursement for Expenses of Moving 83 Property Transferred in Connection with Performance of Service, including non-qualified deferred compensation plans 84 Transfer of Appreciated Property to Political Organizations 85 Unemployment Compensation 86 Social Security and Tier I Railroad Retirement Benefits 87 Alcohol and Biodiesel Fuel Credits CC:INTL:B03 Ruane, William R. Raphael, Robert Felker, Barbara 6936 CC:TEGE:EB:HW Clary, Betty J CC:FIP CC:FIP:B01 CC:TEGE:EB:EC CC:TEGE:EOEG:ET2 CC:TEGE:EOEG:ET1 CC:TEGE:EOEG:ET1 CC:TEGE:EOEG:ET1 CC:PSI:B07 Silber, David Medovoy, Lauren J. Brookens, Marilyn Baumgarten, Peter J. Owens, Margaret Conway- Hataloski, Linda L. Owens, Margaret Beker, Michael H

16 88 Certain Amounts with Respect to Nuclear Decommissioning Costs 90 Illegal Federal Irrigation Subsidies 101 Certain Death Benefits (Except Under A Qualified Plan which is Handled by T:EP) 101(h) Survivor Benefits for Public Safety Officers CC:PSI:B06 CC:ITA:B02 CC:ITA:B02 CC:FIP:B04 CC:TEGE:EB:HW 102 Gifts and Inheritances Friedman, Peter C. France, Renay C. Binder, Elizabeth R. Cassano, Daniel Basso, Robert J. Flum, Sheryl Iskow, Sheldon Pflanz, Shareen S. Park, Seoyeon Sharon 102(c) Employee Gifts CC:TEGE:EOEG:ET2 103 Interest on State and Local Bonds 104(a)(1) 104(a)(2) 104(a)(3) 104(a)(4) Compensation for Injuries or Sickness: Workers Compensation Damages Received for Personal Injury (New) Accident and Health Insurance (New) Military Disability Pensions Amounts Received CC:FIP:B05 CC:TEGE:EOEG:HW CC:TEGE:EB:HW CC:TEGE:EB:HW Som de Cerff, Johanna L. Aqui, Keith Pflanz, Shareen S. Iskow, Sheldon

17 Under Accident and Health Plans 105 Amounts Received Under Accident and Health Plans 105(a)(5) 105(h) (New) Disability Income From Terroristic Action and Facilities Self-Insured Medical Expense Reimbursement Plans 106 Contributions by Employer to Accident and Health Plans 107 Rental Value of Parsonages 108 Income from Discharge of Indebtedness 109 Improvements by Lessee on Lessor s Property 110 Qualified Lessee Construction Allowances for Short- Term Leases 111 Recovery of Tax Benefit Items CC:TEGE:EB:HW CC:TEGE:EB:HW CC:TEGE:EB:HW CC:TEGE:EB:HW CC:TEGE:EOEG:ET1 CC:TEGE:EOEG:ET1 CC:TEGE:EOEG:ET2 CC:ITA:B02 Conway- Hataloski, Linda L. Weigelt, Michelle R. Casey, Jean Office Wojay, Craig R. Kim, Sue Jean Magee, Charles J. Magee, Charles J. Devereux, Deena Rogers, Helen

18 114 Extraterritorial Income Exclusion 115 Income of States, Municipalities, etc. CC:ITA:B02 CC:ITA:B03 CC:INTL:B06 CC:TEGE:EOEG:EO1 117 Qualified Scholarships 118(a) 118(a) 118(b) 118(c) Contributions to the Capital of a Corporation (Non-Shareholder) Contributions to the Capital of a Corporation (Shareholder) Contributions in Aid of Construction Special Rules for Water and Sewage Disposal Utilites 119 Meals or Lodging Furnished for the Convenience of the Employer 120 (Repealed) Amounts Received Under Qualified Group Legal Services Plans 121 Exclusion of Gain from Sale or Exchange of Residence of Individual CC:PSI:B05 CC:PSI:B05 CC:PSI:B05 CC:TEGE:EOEG:ET2 CC:TEGE:EB:HW F. Christensen, David Dwyer, Sean Hemrajani, Mumi Brookens, Marilyn Aqui, Keith Toomey, Stephen J. McDonnell, David H. Office McDonnell, David H. McDonnell, David H. Shepherd, Neil D. Baumgarten, Peter J. Brookens, Marilyn Park, Seoyeon Sharon

19 122 Certain Reduced Uniformed Services Retirement Pay 123 Amounts Received Under Insurance Contracts for Certain Living Expenses CC:TEGE:EOEG:ET2 Iskow, Sheldon Driscoll, Victoria J. Kim, Sue Jean 125 Cafeteria Plans CC:TEGE:EB:HW 126 Certain Cost-Sharing Payments 126(a)(8) Forestry Cost-Sharing Payments 127 Educational Assistance Programs/Dependent Care Assistance Programs 129 Dependent Care Assistance Programs 130 Certain Personal Injury Liability Assignments 131 Certain Foster Care Payments CC:PSI:B06 CC:PSI:B06 CC:TEGE:EB:HW CC:TEGE:EB:HW 132 Certain Fringe Benefits CC:TEGE:EOEG:ET2 CC:TEGE:EOEG:ET2 133 (Repealed) Interest on Certain Loans Used to Acquire Employer Securities 135 Income From U. S. Savings Bonds Used To Pay Higher Education Tuition and Fees CC:TEGE:EB:QP2 Bernardini, Jennifer C. Bernardini, Jennifer C. Montemurro, Michael J. Pflanz, Shareen S. Aqui, Keith Driscoll, Victoria J. Parkinson, Don Ricotta, John T. Brookens, Marilyn Kim, Sue Jean

20 136 Energy Conservation Subsidiaries Provided by Public Utilities 137 Adoption Assistance Program 138 Medicare + Choice MSA 139 Disaster Relief Payments 139A 139B Federal Subsidies for Prescription Drug Plans Benefits Provided to Volunteer Firefighters and Emergency Medical Responders CC:TEGE:EB:HW CC:TEGE:EB:HW Wojay, Craig R. Tanner, Shoshanna K. Iskow, Sheldon Pflanz, Shareen S. Montemurro, Michael J. Iskow, Sheldon Iskow, Sheldon Park, Seoyeon Sharon 141 Private Activity Bonds CC:FIP:B05 Som de Cerff, Johanna L. 142 Exempt Facility Bond CC:FIP:B05 Jones, Timothy L. 143 Mortgage Revenue Bonds 144 Qualified Small Issue Bonds, Student Loan Bonds, Redevelopment Bonds 145 Qualified 501(c)(3) Bonds 146 Volume Cap - Private Activity Bonds 147 Other Requirements - Private Activity Bonds CC:FIP:B05 CC:FIP:B05 CC:FIP:B05 CC:FIP:B05 CC:FIP:B05 CC:FIP:B05 CC:FIP:B05 CC:FIP:B Arbitrage CC:FIP:B05 CC:FIP:B05 Stojanovic, Zoran White, David Som de Cerff, Johanna L. Som de Cerff, Johanna L. Som de Cerff, Johanna L. White, David Som de Cerff, Johanna L. White, David White, David

21 149 Bond Must Be Registered To Be Tax Exempt 149 Bonds Must Be Registered To Be Tax Exempt; Other Requirements 150 Definitions and Special Rules 151 Allowance of Deductions for Personal Exemptions CC:FIP:B05 CC:FIP:B05 CC:FIP:B Dependent Defined 161 Allowance of Deductions 162 Trade or Business Expenses CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 CC:ITA:B03 CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 Som de Cerff, Johanna L. Stojanovic, Zoran Som de Cerff, Johanna L. Som de Cerff, Johanna L. Driscoll, Victoria J. Brookens, Marilyn Schwartz, Edward C. Toomey, Stephen J. Driscoll, Victoria J. Schwartz, Edward C. Goldstein, Ronald J. Cheston, Sandra L. Lam, Mon L. Feldstein, Merrill D. Dwyer, Sean Goldstein, Ronald J. Ford, Peter Woo-Garcia, Maxine Dwyer, Sean Feldstein, Merrill D

22 162(k) 162(l) 162(m) Stock Redemption Expenses Health Insurance Costs of Self-Employed Individuals Disallowance of deduction for Certain Employee Remuneration in Excess of $1,000,000 CC:TEGE:EB:HW CC:TEGE:EB:EC 163 Allocation of Interest CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 163(e) 163(e)(3) 163(f) 163(j) Original Issue Discount CC:FIP CC:FIP CC:FIP:B06 CC:INTL:B08 Special Rule for Original Issue Discount on Obligation Held by Related Foreign Person Denial of Deduction for Interest on Certain Obligations Not in Registered Form -Not Included Earnings Stripping Application to es CC:INTL:B02 CC:FIP CC:INTL:B05 Office Glendening, Christina Kim, Grace H. Cassano, Daniel Williams, Alan S. Reigle, Erika C. Blanchard, William Silber, David White, Patrick Imholtz, Diana Mitchell, Jeffery G. Silber, David Erwin, Mark

23 163(l) Disallowance of Deduction of Certain Debt Instruments of Corporations CC:FIP CC:FIP:B03 CC:FIP:B Taxes CC:ITA:B02 CC:ITA:B02 CC:ITA:B Losses CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 CC:ITA:B Timber, Trees, or Mineral Property Abandonment CC:PSI:B Bad Debts CC:ITA:B02 CC:ITA:B03 CC:ITA:B Bad Debts - Financial Institutions CC:FIP:B03 CC:FIP:B06 Blanchard, William Culmer, Charles W. Morrison, Christina Binder, Elizabeth R. Glendening, Christina Cassano, Daniel Christensen, David Bird, Susie K. Goldstein, Ronald J. Kim, Grace H. Christensen, David Dwyer, Sean Hall, Sharon L. Wei, Amy S. Bernardini, Jennifer C. Goldstein, Ronald J. Christensen, David Hall, Sharon L. Dwyer, Sean Culmer, Charles W. Rogers, John W

24 167 Depreciation 167 Intangibles 167 Placed in Service [includes section (d)] 167(e) Certain Term Interests Not Depreciable CC:FIP:B01 167(f) Computer Software 167(g) 167(h) Income Forecast Method Amortization of Geological and Geophysical Expenditures CC:PSI:B06 CC:PSI:B06 167(m) Class Lives 168 Accelerated Cost Recovery System Douglas, Winston H. Clinton, Patrick Kim, Douglas H. Magee, Charles J. Harvey, Bernard P. Magee, Charles J. Clinton, Patrick Douglas, Winston H. Kim, Douglas H. Martin, Robert Clinton, Patrick Magee, Charles J. Harvey, Bernard P. Kim, Douglas H. Bernardini, Jennifer C. Kirwan, Patrick Magee, Charles J. Kim, Douglas H. Magee, Charles J. Harvey, Bernard P. Douglas, Winston H. Kim, Douglas

25 168(d)(4) 168(h) Mid-Quarter & Half- Year Conventions Tax Exempt Use Property 168(i)(3) Lease Terms H. Clinton, Patrick Kim, Douglas H. Douglas, Winston H. O Hara, Brendan P. Toomey, Stephen J. Schwartz, Edward C. Toomey, Stephen J. Schwartz, Edward C. Aramburu, John 168(i)(4) Asset Accounts Clinton, Patrick 168(i)(5) Change in Use Clinton, Patrick 168(i)(9) Normalization CC:PSI:B06 CC:PSI:B06 168(j) Property on Indian Reservations Friedman, Peter C. Kirwan, Patrick Douglas, Winston H. 168(k) Bonus Depreciation Kim, Douglas H. 169 Amortization of Pollution Control Facilities 170(b)(1)(A) Organizations Excepted from Private Foundation Classification CC:PSI:B06 CC:PSI:B06 CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 CC:ITA:B03 Kirwan, Patrick Friedman, Peter C. Devereux, Deena Goldstein, Ronald J. Woo-Garcia, Maxine Ford, Peter

26 Dwyer, Sean Lam, Mon L. Reigle, Erika C d(f)(10) Split dollar life insurance, annuity and endowment contracts CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 CC:ITA:B03 Devereux, Deena Goldstein, Ronald J. Woo-Garcia, Maxine Ford, Peter Lam, Mon L. Dwyer, Sean Reigle, Erika C Charitable Contributions CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 CC:ITA:B03 Devereux, Deena Goldstein, Ronald J. Ford, Peter Woo-Garcia, Maxine Dwyer, Sean Lam, Mon L. Reigle, Erika C Amortizable Bond Premium CC:FIP CC:FIP CC:FIP:B06 CC:INTL:B08 Silber, David Blanchard, William Rogers, John W. Imholtz, Diana

27 172 Net Operating Loss Deduction in 172(b)(1)(E) Excess Interest Loss 172(h) Corporate Equity Reduction Interest Losses 173 Circulation Expenditures 174 Accounting Method Changes 174 Research and Experimental Expenditures 175 Soil and Water Conservation Expenditures 175 Soil and Water Consservation CC:PSI:B05 CC:PSI:B05 CC:PSI:B06 CC:PSI:B06 CC:ITA:B02 CC:ITA:B02 Pflanz, Shareen S. Toomey, Stephen J. Park, Seoyeon Sharon Boone, Reuben F. Office Office Harvey, Bernard P. Anderson, Grant D. Cimino, Nicole R. Selig, David Garcia, Martha S. Friedman, Peter C. Glendening, Christina Cassano, Daniel Basso, Robert J. Osborne, Martin L

28 176 Payments with Respect to Employees of Certain Foreign Corporations 178 Amortization of Cost of Acquiring a Lease 179 Election to Expense Certain Depreciable Business Assets 179(b)(6) 179A 179C 179D 179E Expansion of Limitation on Depreciation of Certain Passenger Automobiles Deductions for Clean- Fuel Vehicles and Certain Refueling Property Election to Expense Certain Refineries Energy Efficient Commercial Buildings, Deduction Election to Expense Advanced Mine Safety Equipment 180 Expenditures by Farmers for Fertilizer 181 Treatment of Certain Qualified Film & Television Production 183 Activities not Engaged in for Profit CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:PSI:B06 CC:ITA:B02 CC:ITA:B02 Glendening, Christina Turner, Gwendolyn J. Woo-Garcia, Maxine Lam, Mon L. Williams, Alan S. Douglas, Winston H. Kim, Douglas H. Douglas, Winston H. Harvey, Bernard P. Douglas, Winston H. Garcia, Martha S. Tiegerman, Philip Bernardini, Jennifer C. Tiegerman, Philip Kim, Douglas H. Harvey, Bernard P. Kim, Douglas H. Glendening, Christina Goldstein, Ronald J

29 186 Recoveries of Damages for Antitrust Violations 190 Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly 192 Contributions to Black Lung Disability CC:PSI:B05 CC:TEGE:EB:HW 193 Tertiary Injectants CC:PSI:B06 CC:PSI:B Treatment of Reforestation Expenditures CC:PSI:B06 Cassano, Daniel Rogers, Helen F. Clinton, Patrick McDonnell, David H. Park, Jaime C. Bernardini, Jennifer C. Bernardini, Jennifer C. 195 Start-Up Expenditures Kim, Douglas H. 196 Deduction for Certain Unused Business Credits 197 Amortization of Goodwill and Certain Other Intangibles 198 Expensing of Environmental Remediation Costs for Certain Otherwise Capital Expenditures CC:PSI:B05 CC:PSI:B05 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 McGroarty, Patrick T. Selig, David Clinton, Patrick Magee, Charles J. Binder, Elizabeth R. Turner, Gwendolyn J. Cassano, Daniel Lam, Mon L. Feldstein, Merrill D

30 199 Income Attributable to Domestic Production Activities 211 Allowance of Deductions 212 Expenses for Production of Income 213 Medical, Dental, etc., Expenses 215 Alimony, etc., Payments CC:PSI:B05 CC:PSI:B05 CC:ITA:B02 CC:ITA:B03 CC:ITA:B02 CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 CC:ITA:B03 CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B06 CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B06 Holmes, James A Handleman, Paul F. Glendening, Christina Rogers, Helen F. Williams, Alan S. Goldstein, Ronald J. Ford, Peter Woo-Garcia, Maxine Rogers, Helen F. Lam, Mon L. Feldstein, Merrill D. Dwyer, Sean France, Renay C. Woo-Garcia, Maxine Cassano, Daniel Dwyer, Sean Wei, Amy S. Glendening, Christina France, Renay C. Kim, Grace H. Rogers, Helen F. Feldstein, Merrill D. Wei, Amy S

31 216 Deduction of Taxes, Interest, and Business Depreciation by Cooperative Housing Corporation Tenant Stockholder CC:PSI:B Moving Expenses CC:ITA:B02 CC:ITA:B Retirement Savings (Individual Retirement Accounts) 220(a) Jury Duty Pay Remitted to an Individual s Employer 220 Medical Savings Accounts 221 Deduction for Interest on Education Loans 222 Qualified tuition and Related Expenses 241 Allowance of Special Deductions 243 Dividends Received by Corporations CC:TEGE:EB:QP1 CC:ITA:B02 CC:TEGE:EB:HW CC:ITA:B02 CC:ITA:B03 CC:ITA:B02 CC:ITA:B02 CC:FIP CC:INTL:B08 McDonnell, David H. Glendening, Christina Devereux, Deena Rogers, Helen F. Christensen, David Pastor, Cathy V. Glendening, Christina Cheston, Sandra L. Tanner, Shoshanna K. Binder, Elizabeth R. Rogers, Helen F. Lam, Mon L. Binder, Elizabeth R. Rogers, Helen F. Turner, Gwendolyn J. Woo-Garcia, Maxine Silber, David

32 243(c) 243(d) Special Rules for Certain Distributions (Banks) Dividends Received by Corporations - Banks, RIC s & REIT s 244 Dividends Received on Certain Preferred Stock 245 Dividends Received from Certain Foreign Corporations 246 Rules Applying to Deductions for Dividends Received 246A Dividends Received Deduction Reduced Where Portfolio Stock is Debt Financed 247 Dividends Paid on Certain Preferred Stock of Public Utilities 248 Organizational Expenditures CC:FIP CC:FIP:B03 CC:FIP CC:FIP:B03 CC:FIP CC:FIP:B01 CC:FIP:B06 CC:INTL:B03 CC:INTL:B04 CC:FIP CC:FIP:B01 CC:FIP:B06 CC:FIP CC:FIP:B01 CC:FIP:B06 CC:ITA:B02 CC:ITA:B03 CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 Imholtz, Diana Silber, David Brown, K. Scott Silber, David Brown, K. Scott Silber, David Martin, Robert Morrison, Christina Parry, Jeffrey L. Cahn, Milton Silber, David Martin, Robert Morrison, Christina Silber, David Martin, Robert Morrison, Christina Turner, Gwendolyn J. Woo-Garcia, Maxine Bird, Susie K. Goldstein, Ronald J. Christensen, David Woo-Garcia,

33 249 Limitation on Deduction of Bond Premium on Repurchase 261 Rule for Disallowance of Deductions 262 Personal, Living, and Family Expense CC:ITA:B03 CC:ITA:B03 CC:FIP CC:FIP:B03 CC:FIP:B06 CC:INTL:B Capital Expenditures CC:ITA:B02 CC:ITA:B02 CC:ITA:B03 CC:ITA:B03 263A(f) 263(c) 263(g) Interest Capitalization Rules Intangible Drilling & Development Costs (Oil & Gas Wells and Geothermal Wells) Interest & Carrying Cost in the Case of Straddles CC:ITA:B06 CC:PSI:B06 CC:PSI:B06 CC:FIP:B03 CC:FIP:B06 CC:FIP:B06 Maxine Bird, Susie K. Lam, Mon L. Dwyer, Sean Silber, David Culmer, Charles W. Morrison, Christina Imholtz, Diana Nixon, Michael Nixon, Michael Goldstein, Ronald J. Woo-Garcia, Maxine Cohn, Peter Feldstein, Merrill D. Dwyer, Sean Jiang, Neville R. Anderson, Grant D. Kirwan, Patrick Park, Jaime C. Williams, Robert Brewer, Mary J.T

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