subchapter
SUBCHAPTER D—PERMANENT INVESTMENTS IN SMALL BUSINESS AND RURAL AMERICA
10 synchronized publications in this branch.
Read the subchapter overview · source discussion
- Sec. 70431. Expansion of qualified small business stock gain exclusion · source discussion
- Sec. 70432. Repeal of revision to de minimis rules for third party network transactions · source discussion
- Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees · source discussion
- Sec. 70434. Treatment of certain qualified sound recording productions · source discussion
- Sec. 70435. Exclusion of interest on loans secured by rural or agricultural real property · source discussion
- Sec. 70436. Reduction of transfer and manufacturing taxes for certain devices · source discussion
- Sec. 70437. Treatment of capital gains from the sale of certain farmland property · source discussion
- Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses · source discussion
- Sec. 70439. Restoration of taxable REIT subsidiary asset test · source discussion