96 STAT. 328
PUBLIC LAW 97-248—SEPT. 3, 1982 Sec. 266. Flexible premium contracts. Sec. 267. Reduction in approximate revaluation method of computing reserves. PAET IV—UNDERPAYMENTS OF ESTIMATED TAX FOB 1982
Sec. 268. Underpayments of estimated tax for 1982. Subtitle E—Employment Taxes PART I—IN GENERAL
Sec. 269. Treatment of real estate agents and direct sellers. Sec. 270. Simplified procedure for determining amount of employment taxes. PART II—FEDERAL UNEMPLOYMENT TAX
Sec. Sec. Sec. Sec. Sec. Sec. Sec.
Subpart A—Increase in Federal Unemployment Tax 271. Increase in Federal unemployment tax wage base and rate. Subpart B—Other Financing Provisions 272. Credit reduction not to apply when State makes certain repayments. 273. Limitation of fifth year credit reduction. 274.-Deferral of interest in case of certain States with high unemployment rates. 275. Required repayments from extended unemployment compensation account. 276. Treatment of certain services performed by students. 277. Treatment of certain alien farm workers. PART III—MEDICARE COVERAGE
Sec. 278. Medicare coverage of, and application of hospital insurance tax to, Federal employment. Subtitle F—Excise Taxes PART I—AIRPORT AND AIRWAY
Sec. Sec. Sec. Sec.
279. Tax on fuel used in noncommercial aviation. 280. Tax on transportation by air. 281. Extension of Airport and Airway Trust Fund. 281A. Technical provisions relating to tax on transportation of persons by air. PART II—COMMUNICATIONS SERVICES
Sec. 282. Extension of excise teix on communications services. PART III—CIGARETTES
Sec. 283. Increase in tax on cigarettes. PART IV—TAPS ADJUSTMENT ELIMINATED
Sec. 284. Elimination of the TAPS adjustment. Sec. 285. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.
286. 287. 288. 289. 290. 291. 292. 293.
Sec. 294.
Subtitle G—Miscellaneous Two-year extension of exclusion from gross income of national research service awards. Special rules for certain amateur sports organizations. New Jersey general revenue sharing allocation. Illegal payments to government officials or employees. Debt management provisions. Jefferson County mental health center. Alaska native corporations. Awarding of costs and certain fees. Treatment of certain lending of finance businesses for purposes of the tax on personal holding companies. Additional refunds relating to repeal of excise tax on buses. TITLE III—TAXPAYER COMPLIANCE
Sec. Sec. Sec. Sec.
301. 302. 303. 304.
Subpart A—Withholding on Interest and Dividends Withholding on interest and dividends. Credit against tax. Returns regarding payments of dividends and payments of interest. Returns regarding payments of patronage dividends.
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