BILLS-105hr2014enr.pdf

years 1986 the taxable year December 31, 1997 year 1997 such year 1998 1996 June 8, 1997 2001 1974 the calendar year annual the last day 1999 December 31, 1996 a taxable year the day 2002 January 1, 1998 3 years 2 years 1-year 2000 September 30, 1997 January 1, 1999 years ending after the date December 31 2004 90-day 5-year 2003 2-year 1 year 3-year December 31, 1997 2005 60 days 60-day 6 months 1965 October 1, 1998 the first day May 31, 1997 90 days calendar year 12-month 30 days any taxable year

section 6111(d the ‘‘Corporation GENERAL.—So FIRST QUARTER

4975(d 460 Airport the Uruguay Round Agreements Act Safe Streets Act 401(a)(3

the United States United States the United States the District of Columbia a United States United States DC DC Zone Hawaii States Alaska U.S. the DC Zone United Oklahoma the City of REPORTS.—Each the District of Columbia Financial Responsibility Tokay Montana Washington Port Madeira the United States Postal Service Marsala the United States Postal Service Technical the District of Columbia Enterprise Zone Puerto Rico the United States’ Moselle 7463 PROPERTY.—Para- the United States of America the District of Columbia Enterprise Zone Skydiving the Virgin Islands the District of Columbia Malaga THE UNITED STATES.—For United States of America Chianti

COLUMBIA IV Virgin Island Communities Comprehensive Environ- GENERAL.—Any

Indian PUERTO tories D. TREATY ARIES Rican American Merchant Marine

SEC the Internal Revenue Code State Treasury GENERAL.—If the Tax Court Internal U.S.C. Tax Court the Internal Revenue Service Internal Revenue Service 2)(D the Employee Retirement Income Security Act TAIN PORATIONS Exchange Commission the Small Business Job Protection Act ual the Securities and Exchange Commission REIT Corporation Presidentially the Tax Equity RECOGNITION the Claims Court non-Amtrak State the Tax Court Senate FSC 1313 emy bond the Federal Government Highway Trust Fund Social Security Federal SPOUSE ISTER District of Columbia Enterprise Zone non-REIT year the Securities and Exchange Act MENTS the House of Representatives Labor UNITED STATES SSN Interior ERISA IRS the internal revenue tax

H. R. Subparagraph Roth RULE.—In 6228(a Robert T. Stafford Disaster Relief Subclause IV H. R. 2014—28 H. R. 2014—277 H. R. 2014—126 H. R. 2014—98 H. R. 2014—158 H. R. 2014—257 731(a)(2)(B H. R. 2014—220 H. R. 2014—186 H. R. 2014—132 H. R. 2014—95 H. R. 2014—45 H. R. 2014—82 H. R. 2014—62 H. R. 2014—127 H. R. 2014—153 H. R. 2014—129 H. R. 2014—130 H. R. 2014—156 H. R. 2014—75 H. R. 2014—11 H. R. 2014—171 H. R. 2014—53 H. R. 2014—167 H. R. 2014—92 H. R. 2014—289 H. R. 2014—224 H. R. 2014—300 H. R. 2014—178 H. R. 2014—212 H. R. 2014—70 H. R. 2014—113 H. R. 2014—200 H. R. 2014—196 H. R. 2014—179 H. R. 2014—63 H. R. 2014—20 H. R. 2014—271 H. R. 2014—198 H. R. 2014—49 H. R. 2014—161 Subtitle H

empowerment zones subtitle tax credit minimum tax subtitle provisions corporations tax enterprise sec modifications dividends credit sec incentives tax sec skipping