TOPN: Economic Recovery Tax Act of 1981

Economic Recovery Tax Act of 1981

Pub. L. 97-34
Classification
Pub. L. 97-34
Pub. L. SectionStatusUnited States Code
TitleSectionAuthorizes
124(e)(1)26129
26 CFR
112(b)(4)Rep.261034
112(b)(3)2632
112(b)(2)2662
26 CFR
112(b)(1)26prec. 911
112(a)Rep.26913
111(b)(5)261402
26 CFR
111(b)(4)Rep.26
1303, 1304
111(b)(4)26879
111(b)(4)26410
26 CFR
29 CFR
111(b)(4)26105
111(b)(4)2663
111(b)(4)2622
111(b)(3)266091
26 CFR
27 CFR
112(b)(5)263401
26 CFR
112(b)(6)266091
26 CFR
27 CFR
11326119
124(a)-(d)2621
26 CFR
123(b)26121 nt
26 CFR
123(a)26121
26 CFR
122(c)Elim.261034 nt
122(a), (b)Rep.261034
121(d)26170 nt
26 CFR
36 CFR
40 CFR
121(c)(3)263
121(c)(2)2663
121(c)(1)2657
121(b)2663
121(a)26170
26 CFR
36 CFR
40 CFR
11526911 nt
26 CFR
11426911 nt
26 CFR
111(b)(3)266012
111(b)(3)261402
26 CFR
103(a)26224
102Elim.261201 nt
101(f)(2)263402 nt
26 CFR
101(f)(1)261 nt
26 CFR
101(e)263402
26 CFR
101(d)(3)2615
101(d)(2)26541
101(d)(1)2655
101(c)(2)(C)Rep.26prec. 1301
101(c)(2)(B)Rep.261304
101(c)(2)(A)263
101(c)(1)Rep.261348
101(b)(2)(B), (C)263
103(b)2662
26 CFR
103(c)(1)2685
103(c)(2)26105
111(b)(3)Rep.261304
111(b)(3)261302
111(b)(2)2632
111(b)(1)26prec. 911
111(a)26911
26 CFR
104(e)261 nt
26 CFR
104(d)(2)266013
104(d)(1)266012
104(c)26151
104(b)2663
104(a)261
26 CFR
103(d)2662 nt
26 CFR
103(c)(3)26prec. 211
101(b)(2)(A)26prec. 6411
212(d)(2)(A)2648
25 CFR
26 CFR
209(d)(3)26167
26 CFR
209(d)(2)2646 nt
26 CFR
209(d)(1)26168 nt
26 CFR
209(a)-(c)26168 nt
26 CFR
20826381
207(c)(3)2640
26 CFR
207(c)(1), (2)Rep.26
50A, 53
207(c)(1)2646
26 CFR
207(b)Rep.26825
207(b)Elim.26812
207(a)26172
206(c)26964
206(a), (b)26312
209(d)(4)26168 nt
26 CFR
211(a)(1)2646
26 CFR
211(a)(2)2648
25 CFR
26 CFR
212(d)(1)Rep.26191
212(d)(1)26167
26 CFR
212(c)2648
25 CFR
26 CFR
212(a)(3), (b)2648
25 CFR
26 CFR
212(a)(1), (2)2646
26 CFR
211(i)2646 nt
26 CFR
211(h)2648
25 CFR
26 CFR
211(f)(2), (g)2647
26 CFR
36 CFR
211(f)(1)2646
26 CFR
211(e)(3), (4)2648
25 CFR
26 CFR
211(d), (e)(1), (2)2646
26 CFR
211(c)2648
25 CFR
26 CFR
211(b)2646
26 CFR
2052657
204(e)261250
128(a)26527
26 CFR
127(b)26162 nt
26 CFR
127(a)26162
26 CFR
126(b)26483 nt
26 CFR
126(a)26483
26 CFR
125(c)Elim.26222 nt
125(b)26prec. 211
125(a)26224
124(f)2621 nt
26 CFR
124(e)(2)(B)42409
20 CFR
124(e)(2)(A)263401
26 CFR
124(e)(2)(A)263306
20 CFR
124(e)(2)(A)263121
26 CFR
128(b)26527 nt
26 CFR
201(a)26168
26 CFR
201(b)261245
204(a)-(d)261245
203(e)26167 nt
26 CFR
203(d)26167
26 CFR
203(c)(2), (3)26167 nt
26 CFR
203(a)-(c)(1)26167
26 CFR
202(d)(3)26prec. 161
202(d)(2)261033
202(d)(1)26263
26 CFR
202(c)26453
26 CFR
202(b)261245
202(a)26179
26 CFR
201(d)26prec. 161
201(c)26263
26 CFR
124(e)(1)26140
101(b)(1)Rep.266428
722(a)(1)Rep.266659
724(b)(4)265684
27 CFR
724(b)(5)265761
27 CFR
724(c)266656 nt
27 CFR
725(a)Rep.266015
26 CFR
725(b)266654
725(c)(1)26871
26 CFR
725(c)(2), (3)Rep.26
6015, 6153
§ 6015
26 CFR
725(c)(4)267701
26 CFR
725(c)(5)266654
725(d)26871 nt
26 CFR
731(a), (b)266655
26 CFR
731(c)266655 nt
26 CFR
741(a)263201
724(b)(3)266656
27 CFR
724(b)(2)26prec. 6651
724(a), (b)(1)266656
27 CFR
722(a)(1)266662
26 CFR
722(a)(2)26prec. 6651
722(a)(3)265684
27 CFR
722(a)(3)265761
27 CFR
722(a)(4)265684 nt
27 CFR
722(b)(1)266653
27 CFR
722(b)(2)266653 nt
27 CFR
723(a)(1)266652
723(a)(2)Rep.266678
723(a)(3), (4)266652
723(b)(1)266041
26 CFR
723(b)(2)Rep.266678
723(c)266652 nt
741(b)263211
741(c)263221
822(a)263306
20 CFR
822(b)263306 nt
20 CFR
823(a)264942
823(b)264942 nt
831(a)(1)26897
26 CFR
831(a)(2)26862
831(a)(3)266039C
831(b)-(d)26897
26 CFR
831(e)266039C
831(f), (g)26897
26 CFR
831(h)26897 nt
26 CFR
831(i)26897 nt
26 CFR
832(a)Rep.261246
821264251
26 CFR
812(b)(1)26103 nt
26 CFR
812(a)26103
26 CFR
741(d)(1)42430
20 CFR
741(d)(2)263231
26 CFR
741(e)263201 nt
74245231n
743(a)-(c)263231
26 CFR
743(d)263231 nt
26 CFR
751(a)267451
751(b)267451 nt
8012661 nt
7 CFR
26 CFR
802(a)Rep.26120
802(b)26501 nt
32 CFR
34 CFR
811(a), (b)26103
26 CFR
811(c)26103 nt
26 CFR
832(b)Elim.261246 nt
101(a)261
26 CFR
442(d)(2)266019
442(d)(3)266075
442(d)(4)266212
442(e)262501 nt
501(a)261092
26 CFR
501(b)266653
27 CFR
501(c)261233
501(d)(1), (2)26prec. 1091
501(d)(3)26prec. 1001
50226263
26 CFR
503(a)261256
503(b)26prec. 1231
504261212
442(d)(1)261015
442(c)262522
442(b)(2)262513
1(a)261 nt
26 CFR
427(b)26prec. 2051
427(c)Elim.262057 nt
428262601 nt
441(a), (b)262503
441(c)262503 nt
442(a)(1)262501
442(a)(2)262502
442(a)(3)262503
442(a)(4)(A)-(D)262504
442(a)(4)(E)26prec. 2501
442(a)(5)262505
442(b)(1)262512
505(a)261221
26 CFR
505(b)Rep.261232
603(c)Rep.264992
603(d)Elim.264991 nt
604(a)-(c)Rep.264994
604(d)Elim.264994 nt
611(a)2645K
611(b)2645K nt
701(a)266103
20 CFR
26 CFR
27 CFR
701(b)266103 nt
20 CFR
26 CFR
27 CFR
711(a)-(c)266621
27 CFR
711(d)266621 nt
27 CFR
721(a)266682
721(b)267205
721(c)26prec. 6671
603(a), (b)Rep.26
4991, 4994
602(b)Elim.264987 nt
602(a)Rep.264987
505(c)(1)261231
505(c)(2)Rep.26341
506261236
507(a)261234A
507(b)26prec. 1231
508261092 nt
26 CFR
509261256 nt
601(a)(1)-(5)Rep.266429
601(a)(6)(A)266654
601(a)(6)(B)266655
26 CFR
601(b)Rep.26
4991, 4994, 4995
601(c)(1), (2)266654 nt
601(c)(3)Elim.264991 nt
721(d)266682 nt
401(c)(1)262010 nt
26 CFR
332(a)2646
26 CFR
331(f)(2)26404 nt
26 CFR
331(f)(1)Elim.2641 nt
26 CFR
331(e)(2)26prec. 31
331(e)(1)266096
331(d)(2)(B)266411
26 CFR
331(d)(2)(A)266511
27 CFR
331(d)(1)(E)26prec. 381
331(d)(1)(C), (D)26383
26 CFR
331(d)(1)(B)26381
331(d)(1)(A)2655
331(c)(3), (4)Rep.266699
331(c)(2)2656
26 CFR
332(b)2648
25 CFR
26 CFR
332(c)(1)2646 nt
26 CFR
332(c)(2)2648 nt
25 CFR
26 CFR
401(b)262505
401(a)(2)(B)266018
401(a)(1), (2)(A)262010
26 CFR
33926401 nt
26 CFR
29 CFR
338(b)26401 nt
26 CFR
29 CFR
338(a)26401
26 CFR
29 CFR
337(b)26409 nt
26 CFR
336, 337(a)26409
26 CFR
33526401
26 CFR
29 CFR
33426409
26 CFR
333(b)(2)26415 nt
333(b)(1)26415
333(a)26404
26 CFR
331(c)(1)26409
26 CFR
331(b)26404
26 CFR
312(e)(3)Rep.264972
312(e)(2)26401
26 CFR
29 CFR
312(d), (e)(1)2672
26 CFR
312(c)(6)261379
312(c)(5)26408
26 CFR
312(c)(2)-(4)26401
26 CFR
29 CFR
312(c)(1)26219
26 CFR
312(b)(2)26408
26 CFR
312(b)(1)26401
26 CFR
29 CFR
312(a)26404
26 CFR
311(i)26219 nt
26 CFR
311(h)(11)26prec. 211
311(h)(9), (10)264973
312(f)2672 nt
26 CFR
313(a), (b)(1)Rep.26405
313(b)(2)26219
26 CFR
331(a)Rep.2641
26 CFR
321(c)26305 nt
26 CFR
321(a), (b)26305
26 CFR
314(c)(2)26402 nt
314(c)(1)26402
314(b)(2)26408 nt
26 CFR
314(b)(1)26408
26 CFR
314(a)(2)26401 nt
26 CFR
29 CFR
314(a)(1)26401
26 CFR
29 CFR
313(c)26219 nt
26 CFR
313(b)(3)262039
313(b)(2)264973
313(b)(2)26408
26 CFR
311(h)(8)266047
26 CFR
427(a)Rep.262057
422(e)(5)(A), (B)266166
422(e)(4)262621
422(e)(3)262204
422(e)(2)Rep.262011
422(e)(1)266161
26 CFR
27 CFR
422(e)(1)262204
422(e)(1)26303
422(d)Rep.266166A
422(c)266166
422(b)26303
422(a)266166
421(k)262032A nt
421(j)(3), (4)262032A
422(e)(5)(C)26prec. 6161
422(e)(6)(A)-(C)266324A
422(e)(6)(D)26prec. 6321
426(b)262518 nt
26 CFR
426(a)262518
26 CFR
425(b)261014 nt
425(a)261014
424(b)262035 nt
424(a)262035
423(c)(2)262522 nt
423(c)(1)262055 nt
423(b)262522
423(a)262055
422(f)266166 nt
422(e)(8)267403
27 CFR
422(e)(7)266503
27 CFR
421(j)(2)(C)26prec. 1031
421(j)(2)(B)261040
403(c)(3)(C)26prec. 2511
403(c)(3)(B)266019
403(c)(3)(B)Rep.26
2515, 2515A
403(c)(1)-(3)(A)262040
403(b)(3)(B)262035
403(b)(3)(A)266019
403(b)(1), (2)262523
26 CFR
403(a)(2)(C)26691
403(a)(2)(B)262602
403(a)(2)(A)262012
403(a)(1)262056
26 CFR
402(d)262001 nt
402(a)-(c)262001
403(d)(1)262056
26 CFR
403(d)(2)262523
26 CFR
403(d)(3)(A)(i)262044
421(h)-(j)(2)(A)262032A
421(g)261016
421(e), (f)262032A
421(d)(2)(B)266324B
421(a)-(d)(2)(A)262032A
403(e)262056 nt
26 CFR
403(d)(4)(B)26prec. 2201
403(d)(4)(A)262207A
403(d)(3)(B)(ii)26prec. 2511
403(d)(3)(B)(i)262519
403(d)(3)(A)(ii)26prec. 2031
403(d)(3)(A)(i)262046
403(d)(3)(A)(i)262045
401(c)(2)262505 nt
311(h)(7)264973
252(c)2683 nt
24326593
24226382
26 CFR
24126368
238Rep.26471 nt
26 CFR
237(c)26474 nt
26 CFR
237(b)26prec. 471
237(a)26474
26 CFR
236(b)26472 nt
26 CFR
236(a)26472
26 CFR
23526472
26 CFR
233, 234Elim.261371, 1371 nt
232(c)26535 nt
232(b)(3)261561
26 CFR
244(a)Rep.26597
26 CFR
244(b)26prec. 591
245(a)26591
252(b)2683 nt
252(a)2683
251(c)26422 nt
26 CFR
251(b)(6)26prec. 421
251(b)(5)266039
251(b)(2)-(4)26424
251(b)(1)26421
251(a)26422
26 CFR
246(d)26591 nt
246(c)26597 nt
26 CFR
246(b)26593 nt
246(a)26368 nt
245(b), (c)26593
232(b)(2)Rep.261551
232(b)(2)26243
221(b)(1)(A)2655
221(a)2641
26 CFR
214(c)2648 nt
25 CFR
26 CFR
214(a), (b)2648
25 CFR
26 CFR
213(b)2648 nt
25 CFR
26 CFR
213(a)2648
25 CFR
26 CFR
212(e)2646 nt
26 CFR
212(d)(2)(G)261016
212(d)(2)(F)261250
212(d)(2)(F)261245
212(d)(2)(E)Rep.261082
212(d)(2)(D)26642
26 CFR
212(d)(2)(C)26280B
221(b)(1)(B)26381
221(b)(1)(C), (D)26383
26 CFR
221(b)(1)(E)26prec. 381
232(a), (b)(1)26535
231(c)2611 nt
231(b)(3)Elim.26821 nt
231(b)(1), (2)Rep.26821
231(a)2611
223(a)26174 nt
222(b)26170 nt
26 CFR
36 CFR
40 CFR
222(a)26170
26 CFR
36 CFR
40 CFR
221(d)2641 nt
26 CFR
221(c)(2)26prec. 31
221(c)(1)266096
221(b)(2)(B)266411
26 CFR
221(b)(2)(A)266511
27 CFR
212(d)(2)(B)2657
311(h)(6)263401
26 CFR
311(b)(2), (3)(A)26402
311(b)(1)2672
26 CFR
311(a)26219
26 CFR
302(d)(2)Elim.26116 nt
302(d)(1)26857
302(d)(1)26854
302(d)(1)26265
302(d)(1)Rep.26128
302(d)(1)2646
26 CFR
302(c)(5)26857
302(c)(4)26854
302(c)(3)2646
26 CFR
302(c)(2)26265
311(b)(3)(B)26403
26 CFR
311(c)26402
311(d)(1)262039
311(h)(5)262503
311(h)(4)262039
311(h)(3)26415
311(h)(2)26408
26 CFR
311(h)(1)2662
26 CFR
311(g)(4)26415
311(g)(3)Rep.26409
26 CFR
311(g)(2)26408
26 CFR
311(g)(1)(D)Rep.26409
26 CFR
311(g)(1)(A)-(C)26408
26 CFR
311(f)266652
311(e)Rep.26220
31 CFR
311(d)(2)Rep.262517
302(c)(1)26prec. 101
302(b)(2)Rep.26116
26626165 nt
26 CFR
265(c)26274 nt
26 CFR
265(a), (b)26274
26 CFR
264(b)26167 nt
26 CFR
264(a)26167
26 CFR
263(b)26170 nt
26 CFR
36 CFR
40 CFR
263(a)26170
26 CFR
36 CFR
40 CFR
262(c)Elim.26189 nt
262(a), (b)Rep.26189
261(g)2651 nt
261(f)(2)2651 nt
261(b)(2)(B)(ii)-(f)(1)2651
261(b)(2)(B)(i)Rep.2650B
267(a)26585
26 CFR
267(b)26585 nt
26 CFR
301(a)Rep.26128
302(b)(1)26265 nt
302(a)Rep.26128
301(d)26265 nt
301(c)Elim.26128 nt
301(b)(6)(C)26702
26 CFR
301(b)(6)(B)26643
26 CFR
301(b)(6)(A)26584
301(b)(5)26702
26 CFR
301(b)(4)26643
26 CFR
301(b)(3)26584
301(b)(2)26265
301(b)(1)26prec. 101
301(a)26140
261(a)-(b)(2)(A)2651