Internal Revenue Cumulative Bulletin

Act and sec addition alternative minimum tax amendment amortization amount annuity apply biodiesel biomass carryback Code contract corporation cost CREBS date of enactment Date The provision December 31 deduction defined contribution plan determined distribution donor advised fund Effective Date election eligible employer energy ERISA exceed excess excise tax exempt expenditures Explanation of Provision facility Federal filing finance fuel gross income Gulf Opportunity Zone Highway Trust Fund Hurricane Katrina Hurricane Rita Hurricane Wilma imposed income tax individual interest investment January liability limitation ment minimum natural gas participant payment PBGC percent percentage period person placed in service plan assets plan sponsor plan years beginning Present Law produced provision is effective provision provides Provision The provision purposes qualified refund relating respect Roth IRA Secretary special rule supporting organization tax credit tax-exempt taxable years beginning taxpayer tion trade or business transaction Treasury treated vehicle