Page:United States Statutes at Large Volume 83.djvu/518

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[83 STAT. 490]
[83 STAT. 490]
PUBLIC LAW 91-000—MMMM. DD, 1969


PUBLIC LAW 91-172-DEC. 30, 1969

[83 STAT.

Subtitle B—Capital Gains and Losses Sec. Sec. Sec. Sec. Sec. Sec.

511. Increase in alternative capital gains tax. 512. Capital losses of corporations. 513. Capital losses of individuals. 514. Letters, memorandums, etc. 515. Total distributions from qualified pension, etc., plans. 516. Other changes in capital gains treatment. Subtitle C—Real Estate Depreciation

Sec. 521. Depreciation of real estate. Subtitle D—Subchapter S Corporations Sec. 531. Qualified pension, etc., plans of small business corporations. TITLE VI—STATE AND LOCAL OBLIGATIONS Sec. 601. Arbitrage bonds. TITLE VII—EXTENSION OF TAX SURCHARGE AND EXCISE TAXES; TERMINATION OF INVESTMENT CREDIT Sec. 701. Extension of tax surcharge. Sec. 702. Continuation of excise taxes on conmiunication services and on automobiles. Sec. 703. Termination of investment credit. Sec. 704. Amortization of pollution control facilities. Sec. 705. Amortization of railroad rolling stock and right-of-way improvements. Sec. 706. Expenditures in connection with certain railroad rolling stock. Sec. 707. Amortization of certain coal mine safety equipment. TITLE VIII—ADJUSTMENT OF TAX BURDEN FOR INDIVIDUALS Sec. 801. Personal exemptions. Sec. 802. Low income allowance; increase in standard deduction. Sec. 803. Tax rates for single individuals and heads of household; optional tax. Sec. 804. Fifty-percent maximum rate on earned income. Sec. 805. Collection of income tax at source on wages. TITLE IX—MISCELLANEOUS PROVISIONS Sec. Sec. Sec. Sec. Sec.

Subtitle A—Miscellaneous Income Tax Provisions 901. Exclusion of additional living expenses. 902. Deductibilityof treble damage payments,finesand penalties, etc. 903. Accrued vacation pay. 904. Deduction of recoveries of antitrust damages, etc. 905. Corporations using appreciated property to redeem their own stock.