PUBLIC LAW 98-369—JULY 18, 1984
98 STAT. 499
Sec. 448. Treatment of certain guaranteed drafts issued by flnancial institutions. Sec. 449. Disclosure of windfall profit tax information to State tax officials. Sec. 450. Finsincial reporting of investment tax credits. PART II—PROVISIONS RELATING TO DISTILLED SPIRFTS
Sec. 451. Repeal of occupational tax on manufacturers of stills and condensers; notices of manufacture and set up of stills. Sec. 452. Allowance of drawback claims even where certain requirements not met. Sec. 453. Disclosure of alcohol fuel producers to administrators of State alcohol laws. Sec. 454. Repeal of stamp requirement for distilled spirits. Sec. 455. Cooking wine may be fortified using distilled spirits. Sec. 456. Effective dates. Sec. Sec. Sec. Sec. Sec.
461. 462. 463. 464. 465.
Subtitle E—Tax Court Provisions Increase in jurisdictional limit for small cases. Annuities to survivors of Tsix Court judges. Proceedings which may be assigned to commissioners. Special trial judges. Pliblicity of Tax Court proceedings.
Sec. Sec. Sec. Sec. Sec.
471. 472. 473. 474. 475.
Subtitle F—Simplification of Income Tjix Credits Credits grouped together in more logical order. Uniform limitation on personal nonrefundable credits. Uniform carryover provisions for business-related credits. Technical and conforming amendments. Effective dates.
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Subtitle G—Miscellaneous Simplification Provisions Sec. 481. Preferred stock eligible under section 1244. Sec. 482. Medical care deduction allowed for lodging away from home in certain cases. Subtitle H—Repeal of Certain Obsolete Provisions Sec. 491. Termination of rules relating to qualified bond purchase plans and retirement bonds with respect to bonds issued after December 31, 1983. Sec. 492. Repeal of rules relating to gains from disposition of property used in farming where farm losses offset nonfarm income. TITLE V—EMPLOYEE BENEFIT PROVISIONS Subtitle A—Welfare Benefit Plans Sec. 511. Treatment of funded welfare benefit plans. Sec. 512. Treatment of unfunded deferred benefits. Sec. 513. Additioned requirements for tax-exempt status of certain organizations. Subtitle B—Provisions Relating to Pension Plans Sec. 521. Required distributions. Sec. 522. Rollover of certain partial distributions permitted. Sec. 523. Treatment of distributions where substantially all contributions are employee contributions. Sec. 524. Provisions relating to top-heavy plans. Sec. 525. Repeal of estate tax exclusion for qualified pension plan benefits. Sec. 526. Affiliated service groups, employee leasing arrangements, and collective bargaining agreements. Sec. 527. Provisions relating to cash or deferred arrangements. Sec. 528. Treatment of certain medical, etc., benefits under section 415. Sec. 529. Certain alimony treated as compensation. Subtitle C—Tax Treatment of Fringe Benefits Sec. 531. Exclusion of certain fringe benefits from gross income. Sec. 532. Exclusion of certain reductions in tuition from gross income. Subtitle D—Employee Stock Ownership Plans Sec. 541. Nonrecognition of gain on stock sold to employee stock ownership plans or certain cooperatives if qualified replacement property acquired. Sec. 542. Deductibility of certain dividend distributions from employee stock ownership plans.
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