B-275860

GAO United States

General Accounting Office

Washington, D.C. 20548

Office of the General Counsel

January 31, 1997

The Honorable Henry J. Hyde

Chairman, Committee on the Judiciary

House of Representatives

Dear Mr. Chairman:

The Defense of Marriage Act,1 which became law on September 21 of last year, defines

"marriage" as "a legal union between one man and one woman as husband and wife";

similarly it defines "spouse" as referring "only to a person of the opposite sex who is a

husband or a wife." Because the Act makes both definitions apply "[i]n determining the

meaning of any Act of Congress," it potentially affects the interpretation of a wide variety

of federal laws in which marital status is a factor.

In connection with the enactment of the Defense of Marriage Act, you asked us, in your

September 5, 1996, letter, to identify federal laws in which benefits, rights, and privileges

are contingent on marital status. Your staff agreed that we should identify more generally

all those laws in the United States Code in which marital status is a factor, even though

some of these laws may not directly create benefits, rights, or privileges.

 

To find laws that meet these criteria, we conducted searches for various words or word

stems ("marr," "spouse," "widow," etc.), chosen to elicit marital status, in several electronic

databases that contain the text of federal laws. From the collection of laws in the United

States Code that we found through those searches, we eliminated (1) laws that included

one or more of our search terms but that were not relevant to your request2 and (2) as

agreed with your staff, any laws enacted after the Defense of Marriage Act. The result is a

 

1

Public Law 104-199, 110 Stat. 2419.

2

For example, our search for the word stem "marr," designed to capture words such as

"marriage" and "marry," also produced references to laws mentioning bone marrow

transplants, the city of Marrakesh, and proper names containing the letters "marr."

GAO/OGC-97-16 Defense of Marriage Act
collection of 1049 federal laws classified to the United States Code in which marital status

is a factor.

This collection of laws is as complete and representative as can be produced by a global

electronic search of the kind we conducted, but such a search has several limitations. Most

significantly, it cannot capture every individual law in the United States Code in which

marital status figures. However, we believe that the probability is high that it has

identified those programs in the Code in which marital status is a factor.

Because of the inherent limitations of any computer search3 and the many ways in which

the laws in the United States Code may have dealt with marital status, the only way to

create an exhaustive list of laws in the Code implicating marital status would be to read

and analyze the Code in its entirety. We believe that such an effort would not generate

substantially more useful information than we have provided here.

A second caveat concerning our data is that they include only laws classified to the United

States Code. As you know, the Code is a compendium of "general and permanent" laws. 

Although appropriations and annual authorizations, for example, might contain references

to marital status, they are typically in effect for a single year, and therefore do not appear

in the Code.

Finally, no conclusions can be drawn, from our identification of a law as one in which

marital status is a factor, concerning the effect of the law on married people versus single

people. A particular law may create either advantages or disadvantages for those who are

married, or may apply to both married and single people. For example, those who are

unmarried fare better than their married counterparts under the so-called marriage penalty

provisions of the tax laws, while married couples enjoy estate tax benefits not available to

the unmarried. Other laws apply both to married and single people by virtue of terms like

"survivors," "relatives," family," and "household."

The raw data produced by our searches were in a form that made them unwieldy and

difficult to use. One reason for this is the sheer number of individual laws that we

identified. Also, we conducted multiple searches in several databases, resulting in several

separate lists in varying formats. Finally, the laws on the lists were organized as they are

in the United States Code; for a reader attempting to understand what kinds of laws make

 

3

One such limitation results from the use of statutory definitions. Our search for

occurrences of "spouse" would find a law defining "relative," for purposes of a program, as

including a spouse. It would not find the laws in that program that, by referring to

"relative," apply to a spouse. A search for "relative" does not solve this problem. That

word is used commonly in senses unrelated to marital status (as are other terms such as

"single"). A computer cannot distinguish between these senses; a lawyer would have to

examine each occurrence of "relative" to determine whether it refers to marital status.

Page 2 GAO/OGC-97-16 Defense of Marriage Act
marital status a factor, that organization is not consistently helpful. Some of the Code's 50

titles contain laws on seemingly unrelated subjects. Title 42, under the broad designation

"The Public Health and Welfare," includes laws ranging from Social Security to nuclear

waste disposal to civil rights and privacy protection. Conversely, closely parallel

provisions may appear in different titles: benefits for most federal civil servants are in

Title 5, Government Organization and Employees, but similar provisions for Foreign

Service officers are in Title 22, Foreign Relations and Intercourse. 

To give readers a sense of the kinds of federal laws in which marital status is a factor, we

classified the laws on the list into the following 13 categories4:

Social Security and Related Programs, Housing, and Food Stamps

Veterans' Benefits

Taxation

Federal Civilian and Military Service Benefits

Employment Benefits and Related Laws

Immigration, Naturalization, and Aliens

Indians

Trade, Commerce, and Intellectual Property

Financial Disclosure and Conflict of Interest

Crimes and Family Violence

Loans, Guarantees, and Payments in Agriculture

Federal Natural Resources and Related Laws

Miscellaneous Laws

While we believe this classification scheme is useful for organizing the hundreds of

statutes on the list, and for representing the range of federal programs and activities in

which the law makes marital status relevant, it should not be regarded as definitive. Other

ways of categorizing these laws would be equally valid. Moreover, the categories we use

are not mutually exclusive: many laws could arguably be in a different category. A

general description of each category and a few examples of the laws it contains are in

enclosure I. The full lists of statutes in each category are in enclosure II.

As arranged with your staff, unless you announce its contents earlier, we plan no further

distribution of this letter for 7 days after its issue date. At that time, we will make copies

available on request.

If you have any questions, please call me at (202) 512-8203 or Susan Poling, Assistant

General Counsel, at (202) 512-2667.

Sincerely yours,

 

4

The order of the categories is not significant, except that the first four are those in which

marital status is most pervasive, and are the largest.

Page 3 GAO/OGC-97-16 Defense of Marriage Act
Barry R. Bedrick

Associate General Counsel

Enclosures - 2

Page 4 GAO/OGC-97-16 Defense of Marriage Act
ENCLOSURE I

Categories of Laws Involving Marital Status

CATEGORY 1—SOCIAL SECURITY AND RELATED PROGRAMS, HOUSING, AND FOOD STAMPS

This category includes the major federal health and welfare programs, particularly those

considered entitlements, such as Social Security retirement and disability benefits, food stamps,

welfare, and Medicare and Medicaid.1

 Most of these laws are found in Title 42 of the United

States Code, The Public Health and Welfare; food stamp legislation is in Title 7, Agriculture.

In many of these programs, recognition of the marital relationship is integral to the design of the

program. For example, the law establishing the Old Age, Survivors, and Disability Insurance

(OASDI) program (Social Security) is written in terms of the rights of husbands and wives, and

widows and widowers. Once the law sets forth the basic right of an individual participant to

retirement benefits, it prescribes in great detail the corresponding rights of the current or former

spouse. Whether one is eligible for Social Security payments, and if so how much one receives,

are both dependent on marital status. This is reflected in the provisions for what happens upon

the death of a beneficiary: if certain conditions are met, then a spouse or a divorced spouse (as

well as a widow or widower) has a right to payments based on the marriage, rather than on his or

her own earnings.

The part of the Social Security Act that governs the OASDI program is unusual in that, unlike

many other laws we have identified, it defines the terms "husband" and "wife." It does so in

terms of state law: a person is the wife or husband of an insured individual for purposes of

OASDI if "the courts of the State [of domicile] ... would find that such applicant and such

insured individual were validly married ..." or, if not, that under the state's laws of intestate

succession, the person would have the same status with respect to the individual's property as a

wife or husband, widow or widower. Those 65 or older who are eligible for Social Security

retirement benefits, or who have received Social Security disability benefits for at least 2 years,

are also eligible for benefits under Medicare.

The Social Security Act also authorizes the Supplemental Security Income (SSI) program, for the

needy aged, blind, and disabled. Under SSI, both the level of income to determine eligibility and

the level of benefits for those who are eligible differ, depending whether the applicant has an

eligible spouse or not. SSI defines "eligible spouse" as an aged, blind, or disabled individual

who is the husband or wife of another aged, blind, or disabled individual. The SSI law goes on

 

1

The recently enacted welfare reform bill, the Personal Responsibility and Work Opportunity

Reconciliation Act of 1996, greatly affected some of the provisions in this category, but the

changes are not generally effective until July 1997. Where both the old and new provisions

appear in the United States Code, we have included both—the ones in effect until July 1997 and

the ones that take effect thereafter—in Enclosure II.

GAO/OGC-97-16
to say that, in determining whether two individuals are husband and wife, state law will generally

apply, except that if a man and a woman have been determined to be husband and wife for

purpose of OASDI or, if a man and woman are found to be holding themselves out to the

community as husband and wife, they are also husband and wife for purposes of SSI.

Child support enforcement is another program, also established under the Social Security Act, that

contains provisions affecting spouses. Its purpose is to provide help (1) in enforcing the support

obligations of absent parents to their children and to the spouse with whom the children may be

living, and (2) in obtaining child and spousal support. If an obligation has been established under

state law for one spouse to support another, and if the supported spouse is receiving assistance

under Medicaid (see below) or AFDC (Aid to Families with Dependent Children), then a state

participating in the child support enforcement program must help enforce the support obligation.

Medicaid is a jointly funded federal-state entitlement program to provide medical assistance to

qualifying low-income people, including those eligible for AFDC2 and SSI, non-AFDC

low-income children and pregnant women, and low-income Medicare beneficiaries. In

determining a person's eligibility for Medicaid based on income, states may consider the spouse's

financial responsibility for the person, but may not consider anyone else's financial responsibility. 

Spouses are considered "essential" to individuals receiving Medicaid benefits, and are therefore

eligible for medical assistance themselves. The Medicaid statute also prescribes how to account

for the income and resources of the spouse of an institutionalized person, for purposes of

determining that person's eligibility for benefits.

In the broad federal program of housing assistance for low-income families the definition of

"families" takes marital status into account. For some purposes, the term means families whose

heads, or their spouses, are elderly, near-elderly, or disabled. However, the same provision

includes a definition of families—"2 or more elderly persons, near-elderly persons, or persons

with disabilities living together"—that does not require any marital relationship. The same law

makes marital status a factor in determining whether a family qualifies for assistance in terms of

income. Applicants may exclude $550 for each family member who is under 18, or is disabled

or handicapped or a full-time student, but this exclusion does not apply to "the head of the

household or his spouse." Also to be excluded is any payment by a member of the family for the

support and maintenance of a spouse or former spouse who does not live in the household.

In the National Affordable Housing program, marital status also is significant. The program is

intended to assist families, and particularly "first-time homebuyers," in buying homes. "First-time

homebuyer" is defined, in part, as an individual "and his or her spouse" who have not owned a

home during the preceding 3 years.

 

2

Under welfare reform, AFDC will be replaced by Temporary Assistance for Needy Families in

July 1997. States will have the option of terminating Medicaid benefits for individuals who

refuse to work.

Page 2 GAO/OGC-97-16 Enclosure I
In the Food Stamp program (also to be broadly affected by welfare reform), marital status is not

central, but does play a role. Eligibility for benefits under the program is determined on the basis

of households, and "household" includes not only spouses who live together, but also groups of

individuals who live together and customarily buy and prepare food together.

CATEGORY 2—VETERANS' BENEFITS

Veterans' benefits, which are codified in Title 38 of the United States Code, include pensions,

indemnity compensation for service-connected deaths, medical care, nursing home care, right to

burial in veterans' cemeteries, educational assistance, and housing. Husbands or wives of

veterans have many rights and privileges by virtue of the marital relationship.

A surviving spouse or child of a veteran is entitled to receive monthly dependency and indemnity

compensation payments when the veteran's death was service-connected, and to receive a monthly

pension when the veteran's death was not service-connected. If it is discovered that a veteran's

marriage is invalid, the purported marriage may nevertheless be deemed valid under certain

circumstances, as long as a "real" widow or widower does not ask for benefits.

Veterans who have at least a 30 percent disability are entitled to additional disability

compensation if they have dependents. For this purpose a spouse is considered a dependent. A

veteran's spouse may also receive compensation if a veteran disappears. On the other hand, a

spouse's estate is considered along with the veteran's when the Secretary of Veterans Affairs

determines whether it is reasonable that some part of the veteran's assets be used for the veteran's

maintenance and whether the Secretary should discontinue paying the pension. 

The spouses of certain veterans are entitled to medical care provided by the government. In

determining, based on income and assets, whether a veteran has the ability to defray necessary

home care and medical expenses, the property of the spouse of the veteran is included as an asset

of the veteran. Spouses of veterans may be beneficiaries of National Service Life Insurance, and

are also eligible for interment in national cemeteries if the veteran is eligible. The surviving

spouse of a veteran who died of a service-connected disability is entitled to educational assistance

for up to 45 months, and to job counseling, training, and placement services. Spouses and

widows or widowers of certain veterans also enjoy preferences in federal employment.

CATEGORY 3—TAXATION

The distinction between married and unmarried status is pervasive in federal tax law; this is one

of the largest categories, with 179 provisions. Tax law does not define such terms as "husband,"

"wife," or "married."

Marital status figures in federal tax law in provisions as basic as those giving married taxpayers

the option to file joint or separate income tax returns. It is also seen in the related provisions

prescribing different tax consequences depending on whether a taxpayer is married filing jointly,

Page 3 GAO/OGC-97-16 Enclosure I
married filing separately, unmarried but the head of a household, or unmarried and not the head

of a household.

The different treatment in the tax code of married couples and single individuals gives rise to one

of the most contentious tax policy issues, the so-called marriage penalty (and its counterpart, the

marriage bonus). This issue comes into play in connection with income tax rates, the treatment

of capital losses, credits for the elderly and disabled, taxation of Social Security benefits, and a

number of other provisions of the tax code. In our report, Tax Administration: Income Tax

Treatment of Married and Single Individuals,

3

 we identified 59 provisions in income tax law

under which tax liability depends in part on whether a taxpayer is married or single.

Marital status also plays a key role in the estate and gift tax laws and in the part of the tax code

dealing with taxation on the sale of property. For estate tax purposes, property transferred to one

spouse as the result of the death of another is deductible for purposes of determining the value of

the decedent's estate. Gifts from one spouse to another are deductible for purposes of the gift tax. 

Gifts from one spouse to a third party are deemed to be from both spouses equally. The law

permits transfers of property from one spouse to another (or to a former spouse if the transfer is

incident to a divorce) without any recognition of gain or loss for tax purposes. These provisions

permit married couples to transfer substantial sums to one another, and to third parties, without

tax liability in circumstances in which single people would not enjoy the same privilege.

CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

This category includes laws dealing with current and retired federal officers and employees,

members of the Armed Forces, elected officials, and judges, in which marital status is a factor. 

Typically these laws address the various health, leave, retirement, survivor, and insurance benefits

provided by the United States to those in federal service and their families.

Over 270 of the 1049 provisions we found fall in this category. They appear primarily in Title 5

of the United States Code, Government Organization and Employees, for civilian employees, and

Title 10, Armed Forces, for military members. However, parallel provisions are found in 19

other titles covering, for example, Foreign Service officers (Title 22, Foreign Relations and

Intercourse), Central Intelligence Agency employees (Title 50, War and National Defense),

Lighthouse Service employees (Title 33, Navigation and Navigable Waters), and members of the

Coast Guard (Title 14, Coast Guard).

Marital status is a factor in these laws in many ways. Among the laws governing federal

employees and officers, it figures in the following provisions: a law establishing health benefits

or survivor benefits for spouses; a law prescribing the order of precedence in payment of final

paychecks and life insurance benefits of employees or officers who die without having designated

 

3

GAO/GGD-96-175, September 3, 1996.

Page 4 GAO/OGC-97-16 Enclosure I
a beneficiary; and a law determining the rights of current or former spouses to a retirement

annuity after the death of an employee.

In addition, under provisions for reimbursement of employees' expenses in connection with a

government-ordered relocation, spouses are eligible for per diem allowances or subsistence

payments. Federal civil service employees are entitled to unpaid leave in order to care for a

spouse with a serious health problem, and an employee disabled by work-related injuries receives

augmented compensation if he or she is married.

A different set of laws governs military personnel and their families. Some of the provisions

unique to military service include: employment assistance and transitional services for spouses of

members being separated from military service; continued commissary privileges for dependents,

including spouses, of members separated for spousal or child abuse, and the right of minor

spouses of overseas military personnel to free secondary education through the Defense

Department school system.

CATEGORY 5—EMPLOYMENT BENEFITS AND RELATED LAWS

Marital status comes into play in many different ways in federal laws relating to employment in

the private sector. Most such laws appear in Title 29 of the United States Code, Labor. 

However, others are in Title 30, Mineral Lands and Mining; Title 33, Navigation and Navigable

Waters; and Title 45, Railroads.

This category includes laws that address the rights of employees under employer-sponsored

employee benefit plans; that provide for continuation of employer-sponsored health benefits after

events like the death or divorce of the employee; and that give employees the right to unpaid

leave in order to care for a seriously ill spouse. In addition, Congress has extended special

benefits in connection with certain occupations, like mining and public safety. The spouse of a

coal miner who dies of black lung disease is entitled to benefits, for example. The surviving

spouse of a public safety officer killed in the line of duty is eligible for a death benefit of up to

$100,000.

Spouses are sometimes excluded from coverage as employees under certain laws. For example,

under the National Labor Relations Act, an individual working for his or her spouse does not

come within the definition of "employee," and therefore does not have the right, available under

the Act to other employees, to organize or to engage in collective bargaining. If the only regular

employees of a business are the owner and his or her spouse, then the business is not subject to

regulation of wages and hours under the Fair Labor Standards Act of 1938 (FLSA). Similarly,

the spouse or other family member of an employer working in agriculture is not covered under

FLSA requirements like minimum wage.

Some laws protect the interests of one spouse when the other becomes eligible for some benefit. 

The Employee Retirement Income Security Act prohibits an employee from changing

Page 5 GAO/OGC-97-16 Enclosure I
beneficiaries in a retirement plan or from waiving the joint and survivor annuity form of

retirement benefit, without the written consent of his or her spouse.

The Railroad Retirement Act confers many rights on retired railroad employees and their spouses. 

Spouses may be eligible for annuities and lump sum benefits. Congress has also enacted a

workers' compensation law for longshore and harbor workers that establishes survivor benefits for

spouses.

CATEGORY 6—IMMIGRATION, NATURALIZATION, AND ALIENS

This category includes laws governing the conditions under which noncitizens may enter and

remain in the United States, be deported, or become citizens. Most are found in Title 8, Aliens

and Nationality.

The law gives special consideration to spouses of immigrants and aliens in a wide variety of

circumstances. Under immigration law, aliens may receive special status by virtue of their

employment, and that treatment may extend to their spouses. For example, the spouses of aliens

who come to the United States on a temporary basis (to work as registered nurses, seasonal

agricultural workers, or in certain specialty occupations), and who meet other criteria, are not

subject to the worldwide numerical limitations on levels of immigration. Also, spouses of aliens

granted asylum can be given the same status if they accompany or join their spouses.

Spouses of aliens do not enjoy favored immigration status in all circumstances. Posthumous

citizenship is authorized for noncitizen members of the armed forces who die during hostilities,

but not for their spouses. When the government revokes the citizenship of someone because it

was obtained through misconduct, and that person's spouse derived his or her citizenship from the

marriage, the spouse's citizenship will also be revoked.

Some provisions of immigration law are designed to prevent misuse of marital status. The law

calls for termination of the permanent resident status of an alien granted on the basis of marriage,

if it is determined that the marriage was for the purpose of procuring the alien's entry to the

United States, or if the marriage is annulled or terminated (other than through the death of a

spouse) within two years.

The Congress recently limited the eligibility of qualified aliens for certain federal programs—such

as SSI, Temporary Assistance for Needy Families (which will replace AFDC), and Social

Services block grants—but it made a few exceptions, one of which directly benefits spouses of

veterans. Aliens who are serving on active duty in the Armed Forces or who are honorably

discharged veterans, and their spouses, remain eligible for these benefits in the same manner as a

citizen. Federal law also provides that the incomes of the sponsor of an immigrant, and of the

sponsor's spouse, are to be taken into account in determining the immigrant's eligibility for

means-tested public benefits.

CATEGORY 7—INDIANS

Page 6 GAO/OGC-97-16 Enclosure I
The indigenous peoples of the United States have long had a special legal relationship with the

federal government through treaties and laws that are classified to Title 25, Indians. Various laws

set out the rights to tribal property of white men marrying Indian women, or of Indian women

marrying white men, the evidence that is required, and the rights of children born of marriages

between white men and Indian women.4

The law also establishes Indians' rights to develop descent and distribution rights regarding their

property as long as they include certain provisions. Most relevant to this discussion is the right

of a surviving spouse who is neither an Indian nor a member of the deceased spouse's tribe to

elect a life estate in property that he or she is occupying at the time of the death of the other

spouse. Another law governing rights of Navajo and Hopi Indians gives relocation benefits to

spouses who relinquish their life estates.

Health services can also be made available to otherwise ineligible spouses of an eligible Indian if

all such spouses are made eligible by an appropriate resolution of the governing body of the tribe. 

Health professionals seeking positions in the Indian Health Service and their spouses may be

reimbursed for actual and reasonable expenses incurred in traveling to and from their homes to an

area in which they could be assigned to allow them to evaluate the area with respect to the

assignment.

CATEGORY 8—TRADE, COMMERCE, AND INTELLECTUAL PROPERTY

This category includes provisions concerning foreign or domestic business and commerce, from

the following titles of the United States Code: Bankruptcy, Title 11; Banks and Banking, Title

12; Commerce and Trade, Title 15; Copyrights, Title 17; and Customs Duties, Title 19.

Federal law prescribes the right of debtors to seek bankruptcy protection and the rights of

creditors when their debtors adopt that strategy. It expressly permits spouses to file jointly for

bankruptcy protection. This may benefit both the debtors and their creditors: the married couple

pays only one filing fee and creditors file only one claim.

Bankruptcy law prescribes how to distribute the assets of a bankrupt person, assigns specific

priorities to different classes of creditors, and permits a bankrupt debtor to be "discharged" (i.e.,

released) from the obligation to repay certain debts. A former spouse of the debtor making a

claim in a bankruptcy proceeding for payments pursuant to a divorce decree or separation

agreement is given a higher priority than some other creditors. Also, a discharge in bankruptcy

generally does not relieve a debtor of the obligation to pay alimony or support to a spouse or

former spouse in connection with a divorce decree or separation agreement.

 

4

The laws in this category dealing with marriage that use the terms "Indian" and "white" are more

than 100 years old, and have not been amended since their enactment in 1888.

Page 7 GAO/OGC-97-16 Enclosure I
The National Housing Act addresses the rights of mortgage borrowers. Banks often use a socalled due-on-sale clause in mortgage agreements that permits them to declare the loan payable in

full if the borrower sells the property without their consent. The Act prohibits use of the due-onsale clause in case of transfers of residential property from one spouse to another.

For some purposes, the laws regulating investment companies and advisers apply not only to the

advisers themselves, but also to what the law terms "interested persons." "Interested persons" is

defined to include the spouses of certain persons, of their parents, and of their children.

The Consumer Credit Protection Act regulates some aspects of garnishment of wages, a legal

process whereby a creditor collects a debt by having the debtor's employer pay part of the

debtor's wages directly to the creditor. The Act establishes that at most 25 percent of the

disposable earnings of an individual can be withheld through garnishment. However, if the

purpose of the garnishment is to enforce an order for the support of a spouse, the maximum is 60

percent or, if the wage earner is supporting a spouse (not the former spouse for whose benefit the

support order was issued), 50 percent.

The Copyright Act gives renewal rights and termination rights, in some circumstances, to the

widow or widower of the creator of a copyrighted work. The law defines "widow or widower"

as the creator's surviving spouse under the law of the creator's domicile at the time of his or her

death, whether or not the spouse subsequently remarries.

The amount of customs duty on imported merchandise depends on its value. Under the law, the

actual transaction value—that is, how much the buyer paid the seller—may be used to establish

value if the buyer and seller are not "related." For this purpose, spouses are deemed to be

related. Also, certain countries that deny or restrict the ability of their citizens to emigrate in

order to join "close relatives" in the United States can be penalized by the imposition of

restrictions on their trade with the United States. "Close relative," for purposes of this law,

includes a spouse.

Under the Fresh Cut Flowers and Fresh Cut Greens Promotion and Information Act of 1993, the

federal government provides a mechanism for financing programs to strengthen the market for cut

flowers and greens, through an assessment of "handlers" of these products whose annual sales

exceed $750,000. Marital status comes into play in determining whether a handler meets the

$750,000 threshold: for this purpose, sales by one spouse are attributed to the other. 

CATEGORY 8—FINANCIAL DISCLOSURE AND CONFLICT OF INTEREST

Federal law imposes obligations on Members of Congress, employees or officers of the federal

government, and members of the boards of directors of some government-related or governmentchartered entities, to prevent actual or apparent conflicts of interest. These individuals are

required to disclose publicly certain gifts, interests, and transactions. Many of these requirements,

which are found in 16 different titles of the United States Code, apply also to the individual's

spouse. 

Page 8 GAO/OGC-97-16 Enclosure I
The law regulates the conditions under which gifts from foreign governments and international

organizations may be accepted by spouses of employees of the Postal Service, the Postal Rate

Commission, certain government contractors, employees of the District of Columbia government,

members of the uniformed services, Members of Congress, the President, and the Vice President. 

Employees of executive, legislative, and judicial agencies may not appoint relatives, including

spouses, to agencies in which they serve or exercise control. The spouses of members of the

Senate may not accept, in any calendar year, gifts worth more than $250, without getting a

waiver.

Elsewhere in the Code are rules intended to prevent conflicts of interest on the part of members

of various councils and boards. For instance, members of the boards of directors of the National

Sheep Industry Improvement Center and the Alternative Agricultural Research and

Commercialization Corporation are prohibited from participating in any matter pending before

either board in which a spouse holds an interest. The law governing the members of Regional

Fishery Management Councils is somewhat different. Members are required to disclose and

make available for public inspection any financial interests they or their spouses might have in an

activity that the councils might undertake.

Another variation in the treatment of conflict of interest involving spouses appears in connection

with the National Foundation for Biomedical Research. Instead of prescribing conflict of interest

rules for the Foundation, the Congress directed it to devise its own standards. However, those

standards must ensure that officers, employees and agents of the Foundation (including members

of the Board), and their spouses, avoid encumbrances that could result in a financial conflict of

interest or a divided allegiance.

CATEGORY 10—CRIMES AND FAMILY VIOLENCE

This category includes laws that implicate marriage in connection with criminal justice or family

violence. The nature of these provisions varies greatly. Some deal with spouses as victims of

crimes, others with spouses as perpetrators. These laws are found primarily in Title 18, Crimes

and Criminal Procedure, but some, dealing with crime prevention and family violence, are in

Title 42, The Public Health and Welfare.

Attempting to influence a United States official through threats directed at a spouse is a federal

crime, as are killing, or attempting to kill, foreign officials or their spouses, or threatening to kill

certain persons protected by the Secret Service, such as major presidential candidates and their

spouses. 

Under federal criminal statutes, spouses and others have some protections against domestic

violence. It is a federal crime for a person to travel across a state line with the intent to injure a

spouse or "intimate partner" if that person intentionally commits a crime of violence and causes

bodily injury to the spouse or intimate partner. The term "spouse or intimate partner" is broadly

defined to include a former spouse, someone who "shares a child in common" with the abuser,

and someone who "cohabits or has cohabited with the abuser as a spouse." 

Page 9 GAO/OGC-97-16 Enclosure I
In some cases, marriage can be a factor in triggering criminal liability. For example, a widow's

or widower's entitlement to federal employee survivor payments ceases upon remarriage; such a

widow or widower who remarries and continues to accept payment may, if found guilty, be fined

or imprisoned.

Claiming marital status that does not exist can also be a crime. Falsely representing oneself to be

the spouse or surviving spouse of an individual in order to elicit information about the Social

Security number, date of birth, employment, wages, or benefits of that individual, is a felony.

Comprehensive crime control legislation directed the Attorney General to study the means by

which abusive spouses obtain information concerning the addresses or locations of estranged or

former spouses, despite the desire of the victims to have the information withheld. Congress also

has charged the National Commission on Crime Prevention and Control to evaluate the adequacy

of federal and state laws on sexual assault and the need for a more uniform statutory response to

sex offenses. This mandate specifically addresses sexual assaults and other sex offenses

committed by offenders who are known, or related by blood or marriage, to the victim.

Criminal justice grants are given to encourage arrest of domestic violence offenders; "domestic

violence" includes an act of violence by a current or former spouse. Another provision gives

nationals of the United States who are victims of acts of terrorism committed outside the United

States, and their survivors, including spouses, a statutory right to bring a civil action for treble

damages.

CATEGORY 11—LOANS, GUARANTEES, AND PAYMENTS IN AGRICULTURE

Under many federal loan programs, a spouse's income, business interests, or assets are taken into

account for purposes of determining a person's eligibility to participate in the program. In other

instances, marital status is a factor in determining the amount of federal assistance to which a

person is entitled, or the repayment schedule.

Education loan programs are found primarily in Title 20, Education; housing loan programs for

veterans are found in Title 38, Veterans' Benefits. Title 7, Agriculture, includes provisions

governing agricultural price supports and loan programs that are affected by the spousal

relationship.

Under the federal family education loan program, the income and assets of an independent

student's spouse are attributed to the student for purposes of determining whether the student is

eligible for a loan and, if so, the amount. Married couples may consolidate their separate student

loans into one if they agree to be jointly and severally liable for repayment of the consolidated

loan, without regard either to the amounts of the respective loan obligations to be consolidated or

to any subsequent change in their marital status. Under the federal direct student loan program,

the Secretary of Education, in order to determine the annual repayment amount when repayment

is contingent on the borrower's income, may obtain information regarding the income not only of

Page 10 GAO/OGC-97-16 Enclosure I
the borrower but also of the borrower's spouse. Repayment schedules are generally based on the

adjusted gross income of both spouses.

Many of the laws governing veterans' benefits implicate marital status. Eligibility for assistance

in borrowing for housing extends to the surviving spouses of veterans who die from a serviceconnected disability, and to the spouses of certain veterans who, for more than 90 days, have

been missing in action, captured by hostile forces, or forcibly detained by a foreign government.

The laws governing agriculture include provisions for price supports and loan programs that are

affected by marital status. For example, the law limits the amount of certain crop support

payments that any one person can receive. For this purpose, a husband and wife are considered

to be one person, except to the extent each may have owned property individually before the

marriage. Also, agricultural loans for real estate, operating expenses, and emergencies may be

made to "family farms," defined as those farms in which a majority interest is held by individuals

related by marriage or blood.

Page 11 GAO/OGC-97-16 Enclosure I
CATEGORY 12—FEDERAL NATURAL RESOURCES AND RELATED LAWS

Federal law gives special rights to spouses in connection with a variety of transactions involving

federal lands and other federal property. These transactions include purchase and sale of land by

the federal government and lease by the government of water and mineral rights.

When the government purchases land for national battlefields, monuments, seashores, or parks,

the law commonly allows those from whom the land is purchased and their spouses to continue

to use and occupy it during their lifetimes. For example, those owning houses (and their spouses)

when the Stones River National Battlefield and Sleeping Bear Dunes National Lakeshore were

created have life estates in the land. Although these laws affect relatively few individuals, we

found more than 40 such provisions in Title 16, Conservation.

In addition to playing a role under these provisions for the government to buy land, spousal

relationship has also been a factor in determining priorities among potential buyers when the

government is selling federal lands. For example, when Congress decided in 1955 to terminate

ownership of land used by the Atomic Energy Commission and sell it to local entities and private

parties, it generally barred any transfer of priorities for purchase, but allowed a husband and wife

to exercise a priority in their joint names.

The marital relationship may affect whether an individual can be considered a surface mine

owner with whom the Secretary of Labor can negotiate a lease. To be designated a surface mine

owner, an individual must hold legal or equitable title to the land for a 3-year period and his or

her principal residence must be on the land. In computing the 3-year period, the Secretary may

include periods during which a relative by blood or marriage, including a spouse, owned the land.

Under laws governing reclamation and irrigation of lands by the federal government, the basic

unit of ownership is 160 irrigable acres. Under certain conditions, if the death of a spouse causes

lands in private ownership to become excess lands (having more than 160 acres) but those lands

were eligible to receive water from a project under the Federal reclamation laws without a

recordable contract, the Secretary of the Interior is authorized to furnish water to them, without

requiring the contract, as long as the lands are owned by the surviving spouse. If the surviving

spouse remarries, the exception no longer applies, and lands in excess of 160 irrigable acres are

appraised in the usual manner.

CATEGORY 13—MISCELLANEOUS

This category comprises laws that do not fit readily in any of the other categories and that in our

judgment did not warrant a separate category. It is a heterogeneous mix of provisions from 14

titles of the United States Code.

Page 12 GAO/OGC-97-16 Enclosure I
Fourteen statutes in the Code that prohibit discrimination on the basis of marital status are listed

in this category. For example, such discrimination is prohibited in executive agencies, and is

unlawful for a creditor in private financial transactions. 

This category includes the laws chartering various patriotic societies, such as the Veterans of

Foreign Wars, that have as one of their purposes to assist the widows and children of servicemen

or others. The Gold Star Wives of America and Navy Wives Clubs of America have one of our

search terms in their titles.

We also included in this category laws related to the federal financing of presidential election

campaigns. To be eligible for federal funds, candidates may not spend more than $50,000 of

their own money or that of members of their immediate families for their campaigns. A spouse

or a close relative's spouse is deemed to be a member of the candidate's immediate family for this

purpose.

Page 13 GAO/OGC-97-16 Enclosure I
ENCLOSURE II

Tables of Laws in the United States Code

Involving Marital Status, by Category

CATEGORY 1—SOCIAL SECURITY AND RELATED PROGRAMS, HOUSING, AND FOOD STAMPS

Title 7—Agriculture

Chapter 5—Food Stamp Program

§ 2012 Definitions

§ 2014 Eligible households

§ 2020 Administration

§ 2030 Washington Family Independence Demonstration Project

§ 2031 Food stamp portion of Minnesota Family Investment Plan

Title 42—The Public Health And Welfare

Chapter 7—Social Security 

Subchapter II—Federal Old-Age, Survivors, And Disability Insurance Benefits

§ 402 Old-age and survivors insurance benefit payments

§ 403 Reduction of insurance benefits

§ 404 Overpayments and underpayments

§ 405 Evidence, procedure, and certification for payments

§ 409 "Wages" defined

§ 410 Definitions relating to employment

§ 411 Definitions relating to self-employment

§ 413 Quarter and quarter of coverage

§ 415 Computation of primary insurance amount

§ 416 Additional definitions

§ 422 Rehabilitation services

§ 423 Disability insurance benefit payments

§ 425 Additional rules relating to benefits based on disability

§ 426 Entitlement to hospital insurance benefits

§ 426-1 End stage renal disease program

§ 427 Transitional insured status for purposes of old-age and survivors benefits

§ 428 Benefits at age 72 for certain uninsured individuals

Subchapter IV—Grants To States For Aid And Services To Needy Families With Children

And For Child-Welfare Services

Part A—Aid To Families With Dependent Children [Effective until July 1, 1997]

§ 602 State plans for aid and services to needy families with children; contents; approval by Secretary;

records and reports; treatment of earned income advances 

§ 606 Definitions

§ 607 Dependent children of unemployed parents 

§ 615 Attribution of income and resources of sponsor and spouse to alien 

Part A—Block Grants To States For Temporary Assistance For Needy Families

[Effective on July 1, 1997]

§ 601 Purpose 

 GAO/OGC-97-16 Enclosure II
CATEGORY 1—SOCIAL SECURITY AND RELATED PROGRAMS, HOUSING, AND FOOD STAMPS

§ 604 Use of grants

§ 607 Mandatory work requirements 

§ 608 Prohibitions; requirements 

§ 611 Data collection and reporting 

§ 613 Research, evaluations, and national studies 

Part D—Child Support And Establishment Of Paternity

§ 651 Authorization of appropriations

§ 652 Duties of Secretary

§ 653 Federal Parent Locator Service

§ 654 State plan for child and spousal support

§ 659 Enforcement of individual's legal obligations to provide child support or make alimony payments

§ 661 Regulations pertaining to garnishments [Public Law 104-193 provides for repeal of this section,

effective February 22, 1997.]

§ 662 Definitions

§ 664 Collection of past-due support from Federal tax refunds

§ 665 Allotments from pay for child and spousal support owed by members of uniformed services on

active duty

§ 666 Requirement of statutorily prescribed procedures to improve effectiveness of child support

enforcement

Part E—Federal Payments For Foster Care And Adoption Assistance

§ 679a National Adoption Information Clearinghouse

Subchapter V—Maternal And Child Health Services Block Grant

§ 710 Separate program for abstinence education

Subchapter VII—Administration

§ 907a National Commission on Social Security

Subchapter XI—General Provisions, Peer Review, And Administrative Simplification 

Part A—General Provisions

§ 1319 Federal participation in payments for repairs to home owned by recipient of aid or assistance

§ 1320a-6 Adjustments in SSI benefits on account of retroactive benefits under subchapter II

§ 1320b-1 Notification of Social Security claimant with respect to deferred vested benefits

§ 1320b-9 National Commission on Children

Subchapter XVI—Supplemental Security Income For Aged, Blind,

And Disabled

Part A—Determination Of Benefits

§ 1382 Eligibility for benefits

§ 1382a Income; earned and unearned income defined; exclusions from income

§ 1382b Resources

§ 1382c Definitions

§ 1382d Rehabilitation services for blind and disabled individuals

§ 1382g Payments to State for operation of supplementation program

§ 1382h Benefits for individuals who perform substantial gainful activity despite severe medical impairment

§ 1382j Attribution of sponsor's income and resources to aliens

Part B—Procedural And General Provisions

Page 2 GAO/OGC-97-16 Enclosure II
CATEGORY 1—SOCIAL SECURITY AND RELATED PROGRAMS, HOUSING, AND FOOD STAMPS

§ 1383 Procedure for payment of benefits

§ 1383c Eligibility for medical assistance of aged, blind, or disabled individuals under State's medical

assistance plan

Subchapter XVIII—Health Insurance For Aged And Disabled

Part A—Hospital Insurance Benefits For Aged And Disabled

§ 1395i-2 Hospital insurance benefits for uninsured elderly individuals not otherwise eligible

Part B—Supplementary Medical Insurance Benefits For Aged And Disabled

§ 1395p Enrollment periods

§ 1395r Amount of premiums for individuals enrolled under this part

§ 1395s Payment of premiums

Part C—Miscellaneous Provisions

§ 1395y Exclusions from coverage and medicare as secondary payer

§ 1395gg Overpayment on behalf of individuals and settlement of claims for benefits on behalf of deceased

individuals

§ 1395mm Payments to health maintenance organizations and competitive medical plans

Subchapter XIX—Grants To States For Medical Assistance Programs

§ 1396a State plans for medical assistance

§ 1396b Payment to States

§ 1396d Definitions

§ 1396p Liens, adjustments and recoveries, and transfers of assets

§ 1396r Requirements for nursing facilities

§ 1396r-5 Treatment of income and resources for certain institutionalized spouses

§ 1396u-1 Assuring coverage for certain low-income families

§ 1396v References to laws directly affecting medicaid program

Chapter 8—Low-Income Housing

Subchapter I—General Program Of Assisted Housing

§ 1437a Rental payments

Chapter 8A—Slum Clearance, Urban Renewal, And Farm Housing

Subchapter III—Farm Housing

§ 1471 Financial assistance by Secretary of Agriculture

Chapter 32—Third Party Liability For Hospital And Medical Care

§ 2651 Recovery by United States

Chapter 130—National Affordable Housing 

Subchapter I—General Provisions And Policies

§ 12704 Definitions

§ 12713 Eligibility under first-time homebuyer programs

Subchapter III—National Homeownership Trust Demonstration

§ 12852 Assistance for first-time homebuyers

§ 12854 Definitions

Subchapter IV—Hope For Homeownership Of Multifamily And

Single Family Homes

Part B—Hope For Homeownership Of Single Family Homes

§ 12896 Definitions

Page 3 GAO/OGC-97-16 Enclosure II
Page 4 GAO/OGC-97-16 Enclosure II
CATEGORY 2—VETERANS' BENEFITS

Title 5—Government Organization And Employees

Part III—Employees

Subpart A—General Provisions

Chapter 21—Definitions

§ 2108 Veteran; disabled veteran; preference eligible

Title 38—Veterans' Benefits

Part I—General Provisions

Chapter 1—General

§ 101 Definitions

§ 102 Dependent parents

§ 103 Special provisions relating to marriages

§ 113 Treatment of certain programs under sequestration procedures

Chapter 3—Department Of Veterans Affairs

§ 306 Under Secretary for Health

Chapter 5—Authority And Duties Of The Secretary

Subchapter I—General Authorities

§ 503 Administrative error; equitable relief

§ 511 Decisions of the Secretary; finality

Part II—General Benefits

Chapter 11—Compensation For Service-Connected Disability Or Death 

Subchapter I—General

§ 1102 Special provisions relating to surviving spouses

Subchapter II—Wartime Disability Compensation

§ 1115 Additional compensation for dependents

§ 1116 Presumptions of service connection for diseases associated with exposure to certain herbicide

agents

Subchapter III—Wartime Death Compensation

§ 1121 Basic entitlement

§ 1122 Rates of wartime death compensation

Subchapter V—Peacetime Death Compensation

§ 1141 Basic entitlement

Subchapter VI—General Compensation Provisions

§ 1158 Disappearance

Chapter 13—Dependency And Indemnity Compensation For Service-Connected Deaths

Subchapter I—General

§ 1302 Determination of pay grade

§ 1304 Special provisions relating to surviving spouses

Subchapter II—Dependency And Indemnity Compensation

§ 1310 Deaths entitling survivors to dependency and indemnity compensation

§ 1311 Dependency and indemnity compensation to a surviving spouse

§ 1312 Benefits in certain cases of in-service or service-connected deaths

§ 1313 Dependency and indemnity compensation to children

§ 1314 Supplemental dependency and indemnity compensation to children

Page 5 GAO/OGC-97-16 Enclosure II
CATEGORY 2—VETERANS' BENEFITS

§ 1315 Dependency and indemnity compensation to parents

§ 1316 Dependency and indemnity compensation in cases of prior deaths

§ 1317 Restriction on payments under this chapter

§ 1318 Benefits for survivors of certain veterans rated totally disabled at time of death

Subchapter III—Certifications

§ 1322 Certifications with respect to social security entitlement

Chapter 15—Pension For Non-Service-Connected Disability Or Death

Or For Service

Subchapter I—General

§ 1503 Determinations with respect to annual income

§ 1505 Payment of pension during confinement in penal institutions

§ 1506 Resource reports and overpayment adjustments 

§ 1507 Disappearance

Subchapter II—Veterans' Pensions

Non-Service-Connected Disability Pension

§ 1521 Veterans of a period of war

§ 1522 Net worth limitation

Subchapter III—Pensions To Surviving Spouses And Children

Wars Before World War I

§ 1532 Surviving spouses of Civil War veterans

§ 1533 Children of Civil War veterans

§ 1534 Surviving spouses of Indian War veterans

§ 1535 Children of Indian War veterans

§ 1536 Surviving spouses of Spanish-American War veterans

§ 1537 Children of Spanish-American War veterans

§ 1541 Surviving spouses of veterans of a period of war

§ 1542 Children of veterans of a period of war

§ 1543 Net worth limitation

Chapter 17—Hospital, Nursing Home, Domiciliary, And Medical Care

Subchapter I—General

§ 1701 Definitions

Subchapter II—Hospital, Nursing Home, Or Domiciliary Care And Medical

Treatment

§ 1713 Medical care for survivors and dependents of certain veterans

Subchapter III—Miscellaneous Provisions Relating To Hospital And Nursing Home

Care And Medical Treatment Of Veterans

§ 1722 Determination of inability to defray necessary expenses; income thresholds

§ 1729 Recovery by the United States of the cost of certain care and services

Chapter 19—Insurance

Subchapter I—National Service Life Insurance

§ 1901 Definitions

§ 1916 Insurance which matured before August 1, 1946

§ 1918 Assignments

Page 6 GAO/OGC-97-16 Enclosure II
CATEGORY 2—VETERANS' BENEFITS

§ 1922 Service disabled veterans' insurance

Subchapter II—United States Government Life Insurance

§ 1953 Assignments

Subchapter III—Servicemen's Group Life Insurance

§ 1965 Definitions

§ 1970 Beneficiaries; payment of insurance

Chapter 23—Burial Benefits

§ 2307 Death from service-connected disability

Chapter 24—National Cemeteries And Memorials

§ 2402 Persons eligible for interment in national cemeteries

Part III—Readjustment And Related Benefits

Chapter 30—All-Volunteer Force Educational Assistance Program

Subchapter II—Basic Educational Assistance

§ 3017 Death benefit

Chapter 32—Post-Vietnam Era Veterans' Educational Assistance

Subchapter II—Eligibility; Contributions; And Matching Fund

§ 3224 Death of participant

Chapter 34—Veterans' Educational Assistance

Subchapter I—Purpose—Definitions

§ 3452 Definitions

Subchapter V—Special Assistance For The Educationally Disadvantaged

§ 3492 Tutorial assistance

Chapter 35—Survivors' And Dependents' Educational Assistance

Subchapter I—Definitions

§ 3500 Purpose

§ 3501 Definitions

Subchapter II—Eligibility And Entitlement

§ 3511 Duration of educational assistance

§ 3512 Periods of eligibility

Subchapter IV—Payments To Eligible Persons

§ 3534 Apprenticeship or other on-job training; correspondence courses

Chapter 36—Administration Of Educational Benefits Subchapter

II—Miscellaneous

Provisions

§ 3680 Payment of educational assistance or subsistence allowances

§ 3686 Correspondence courses

Chapter 41—Job Counseling, Training, And Placement Service For Veterans

§ 4101 Definitions

Part IV—General Administrative Provisions

Chapter 51—Claims, Effective Dates, And Payments

Subchapter I—Claims

§ 5101 Claims and forms

§ 5105 Joint applications for social security and dependency and indemnity compensation

Page 7 GAO/OGC-97-16 Enclosure II
CATEGORY 2—VETERANS' BENEFITS

Subchapter II—Effective Dates

§ 5110 Effective dates of awards

§ 5111 Commencement of period of payment

§ 5112 Effective dates of reductions and discontinuances

Subchapter III—Payment Of Benefits

§ 5120 Payment of benefits; delivery

§ 5121 Payment of certain accrued benefits upon death of a beneficiary

§ 5123 Rounding down of pension rates

§ 5124 Acceptance of claimant's statement as proof of relationship

Chapter 53—Special Provisions Relating To Benefits

§ 5303A Minimum active-duty service requirement

§ 5304 Prohibition against duplication of benefits

§ 5307 Apportionment of benefits

§ 5310 Payment of benefits for month of death

§ 5311 Prohibition of certain benefit payments

§ 5313 Limitation on payment of compensation and dependency and indemnity compensation to persons

incarcerated for conviction of a felony

Chapter 55—Minors, Incompetents, And Other Wards

§ 5502 Payments to and supervision of fiduciaries

§ 5503 Hospitalized veterans and estates of incompetent institutionalized veterans

Chapter 61—Penal And Forfeiture Provisions

§ 6103 Forfeiture for fraud

Part V—Boards, Administrations, And Services

Chapter 72—United States Court Of Veterans Appeals

Subchapter V—Retirement And Survivors Annuities

§ 7297 Survivor annuities

Chapter 73—Veterans Health Administration—Organization And Functions

Subchapter III—Protection Of Patient Rights

§ 7332 Confidentiality of certain medical records

Chapter 74—Veterans Health Administration—Personnel

Subchapter II—Collective Bargaining And Personnel Administration

§ 7426 Retirement rights

Part VI—Acquisition And Disposition Of Property

Chapter 85—Disposition Of Deceased Veterans' Personal Property

Subchapter I—Property Left On Department Facility

§ 8502 Disposition of unclaimed personal property

§ 8504 Disposition of other unclaimed property

Subchapter II—Death While Patient Of Department Facility

§ 8520 Vesting of property left by decedents

§ 8521 Presumption of contract for disposition of personalty

Page 8 GAO/OGC-97-16 Enclosure II
CATEGORY 2—VETERANS' BENEFITS

Title 42—The Public Health And Welfare

Chapter 7—Social Security

Subchapter II—Federal Old-Age, Survivors, And Disability Insurance Benefits

§ 417 Benefits for veterans

Page 9 GAO/OGC-97-16 Enclosure II
CATEGORY 3—TAXATION

Title 26—Internal Revenue Code

Subtitle A—Income Taxes

Chapter 1—Normal Taxes And Surtaxes

Subchapter A—Determination Of Tax Liability

Part I—Tax On Individuals

§ 1 Tax imposed

§ 2 Definitions and special rules

Part IV—Credits Against Tax

Subpart A—Nonrefundable Personal Credits

§ 21 Expenses for household and dependent care services necessary for gainful employment

§ 22 Credit for the elderly and the permanently and totally disabled

§ 23 Adoption expenses

Subpart C—Refundable Credits

§ 32 Earned income

Subpart D—Business Related Credits

§ 38 General business credit

§ 42 Low-income housing credit

§ 45A Indian employment credit

Subpart E—Rules For Computing Investment Credit

§ 50 Other special rules

Part VI—Alternative Minimum Tax

§ 55 Alternative minimum tax imposed

Subchapter B—Computation Of Taxable Income

Part I—Definition Of Gross Income, Adjusted Gross Income, Taxable

Income, Etc.

§ 61 Gross income defined

§ 62 Adjusted gross income defined

§ 63 Taxable income defined

§ 66 Treatment of community income

§ 68 Overall limitation on itemized deductions

Part II—Items Specifically Included In Gross Income

§ 71 Alimony and separate maintenance payments

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

§ 86 Social security and tier 1 railroad retirement benefits

Part III—Items Specifically Excluded From Gross Income

§ 105 Amounts received under accident and health plans

§ 106 Contributions by employer to accident and health plans

§ 108 Income from discharge of indebtedness

§ 119 Meals or lodging furnished for the convenience of the employer

§ 120 Amounts received under qualified group legal services plans

§ 121 One-time exclusion of gain from sale of principal residence by individual who has attained age 55

§ 125 Cafeteria plans

§ 127 Educational assistance programs

Page 10 GAO/OGC-97-16 Enclosure II
CATEGORY 3—TAXATION

§ 129 Dependent care assistance programs

§ 132 Certain fringe benefits

§ 135 Income from United States savings bonds used to pay higher education tuition and fees

Part IV—Tax Exemption Requirements For State

And Local Bonds

Subpart A—Private Activity Bonds

§ 143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond

§ 147 Other requirements applicable to certain private activity bonds

Part V—Deductions For Personal Exemptions

§ 151 Allowance of deductions for personal exemptions

§ 152 Dependent defined

§ 153 Cross references

Part VI—Itemized Deductions For Individuals And Corporations

§ 162 Trade or business expenses

§ 163 Interest

§ 165 Losses 

§ 170 Charitable, etc., contributions and gifts

§ 179 Election to expense certain depreciable business assets

§ 194 Amortization of reforestation expenditures

Part VII—Additional Itemized Deductions For Individuals

§ 213 Medical, dental, etc., expenses

§ 215 Alimony, etc., payments

§ 217 Moving expenses

§ 219 Retirement savings

§ 220 Medical savings accounts

Part IX—Items Not Deductible

§ 263A Capitalization and inclusion in inventory costs of certain expenses

§ 267 Losses, expenses, and interest with respect to transactions between related taxpayers

§ 274 Disallowance of certain entertainment, etc., expenses

Subchapter C—Corporate Distributions And Adjustments

Part I—Distributions By Corporations

Subpart A—Effects On Recipients

§ 303 Distributions in redemption of stock to pay death taxes

Subpart C—Definitions; Constructive Ownership Of Stock

§ 318 Constructive ownership of stock

Part II—Corporate Liquidations

Subpart C—Collapsible Corporations

§ 341 Collapsible corporations

Page 11 GAO/OGC-97-16 Enclosure II
CATEGORY 3—TAXATION

Part V—Carryovers

§ 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership

change

Subchapter D—Deferred Compensation, Etc.

Part I—Pension, Profit-Sharing, Stock Bonus Plans, Etc.

Subpart A—General Rule

§ 401 Qualified pension, profit-sharing, and stock bonus plans

§ 402 Taxability of beneficiary of employees' trust

§ 404 Deduction for contributions of an employer to an employees' trust or annuity plan and

compensation under a deferred-payment plan

§ 408 Individual retirement accounts

§ 409 Qualifications for tax credit employee stock ownership plans

Subpart B—Special Rules

§ 411 Minimum vesting standards

§ 414 Definitions and special rules

§ 415 Limitations on benefits and contribution under qualified plans

§ 417 Definitions and special rules for purposes of minimum survivor annuity requirements

Subpart E—Treatment Of Transfers To Retiree Health Accounts

§ 420 Transfers of excess pension assets to retiree health accounts

Part II—Certain Stock Options

§ 424 Definitions and special rules

Subchapter E—Accounting Periods And Methods Of Accounting

Part II—Methods Of Accounting

Subpart A—Methods Of Accounting In General

§ 447 Method of accounting for corporations engaged in farming

Subpart B—Taxable Year For Which Items Of Gross Income

Included

§ 453 Installment method

§ 453B Gain or loss disposition of installment obligations

§ 457 Deferred compensation plans of State and local governments and tax-exempt organization

Subpart C—Taxable Year For Which Deductions Taken

§ 464 Limitations on deductions for certain farming

§ 469 Passive activity losses and credits limited

Subchapter F—Exempt Organizations

Part I—General Rule

§ 501 Exemption from tax on corporations, certain trusts, etc.

§ 507 Termination of private foundation status

Subchapter G—Corporations Used To Avoid Income Tax

On Shareholders

 Part II—Personal Holding Companies

§ 544 Rules for determining stock ownership

Part III—Foreign Personal Holding Companies

§ 554 Stock ownership

Page 12 GAO/OGC-97-16 Enclosure II
CATEGORY 3—TAXATION

Subchapter I—Natural Resources

Part I—Deductions

§ 613A Limitations on percentage depletion in case of oil and gas wells

Subchapter J—Estates, Trusts, Beneficiaries, And Decedents

Part I—Estates, Trusts, And Beneficiaries

Subpart A—General Rules For Taxation Of Estates

And Trusts

§ 643 Definitions applicable to subparts A, B, C, and D

Subpart E—Grantors And Others Treated As Substantial Owners

§ 672 Definitions and rules

§ 674 Power to control beneficial enjoyment

§ 675 Administrative powers

§ 677 Income for benefit of grantor

Subpart F—Miscellaneous

§ 682 Income of an estate or trust in case of divorce, etc.

Part II—Income In Respect Of Decedents

§ 691 Recipients of income in respect of decedents

Subchapter K—Partners And Partnerships

Part I—Determination Of Tax Liability

§ 704 Partner's distributive share

Subchapter N—Tax Based On Income From Sources Within Or Without The

United States

Part II—Nonresident Aliens And Foreign Corporations

Subpart A—Nonresident Alien Individuals

§ 871 Tax on nonresident alien individuals

§ 877 Expatriation to avoid tax

§ 879 Tax treatment of certain community income in the case of nonresident alien individuals

Part III—Income From Sources Without The United States

Subpart B—Earned Income Of Citizens Or Residents

Of United States

§ 911 Citizens or residents of the United States living abroad

Subpart D—Possessions Of The United States

§ 932 Coordination of United States and Virgin Islands income taxes

Subchapter O—Gain Or Loss On Disposition Of Property

Part II—Basis Rules Of General Application

§ 1014 Basis of property acquired from a decedent

§ 1015 Basis of property acquired by gifts and transfers in trust

Part III—Common Nontaxable Exchanges

§ 1034 Rollover of gain on sale of principal residence

§ 1041 Transfers of property between spouses or incident to divorce

§ 1043 Sale of property to comply with conflict-of-interest requirements

§ 1044 Rollover of publicly traded securities gain into specialized small business investment companies

Part VII—Wash Sales; Straddles

§ 1092 Straddles

Page 13 GAO/OGC-97-16 Enclosure II
CATEGORY 3—TAXATION

Subchapter P—Capital Gains And Losses

Part I—Treatment Of Capital Gains

§ 1202 50-percent exclusion for gain from certain small business stock

Part II—Treatment Of Capital Losses

§ 1211 Limitation on capital losses

Part IV—Special Rules For Determining Capital Gains And Losses

§ 1233 Gains and losses from short sales

§ 1235 Sale or exchange of patents

§ 1239 Gain from sale of depreciable property between certain related taxpayers

§ 1244 Losses on small business stock

§ 1256 Section 1256 contracts marked to market

Part V—Special Rules For Bonds And Other Debt Instruments

Subpart A—Original Issue Discount

§ 1272 Current inclusion in income of original issue discount

Subchapter Q—Readjustment Of Tax Between Years And

Special Limitations

Part II—Mitigation Of Effect Of Limitations And Other Provisions

§ 1313 Definitions

Subchapter S—Tax Treatment Of S Corporations And Their Shareholders

Part I—In General

§ 1361 S corporation defined

Subchapter V—Title 11 Cases

§ 1398 Rules relating to individuals' title 11 cases

Chapter 2—Tax On Self-Employment Income

§ 1402 Definitions

Chapter 6—Consolidated Returns

Subchapter B—Related Rules

Part II—Certain Controlled Corporations 

§ 1563 Definitions and special rules

Subtitle B—Estate And Gift Taxes

Chapter 11—Estate Tax

Subchapter A—Estates Of Citizens Or Residents

Part I—Tax Imposed

§ 2001 Imposition and rate of tax

Part II—Credits Against Tax

§ 2012 Credit for gift tax

§ 2013 Credit for tax on prior transfers

§ 2014 Credit for foreign death taxes

Page 14 GAO/OGC-97-16 Enclosure II
CATEGORY 3—TAXATION

Part III—Gross Estate

§ 2032 Alternate valuation

§ 2032A Valuation of certain farm, etc., real property

§ 2034 Dower or curtesy interests 

§ 2035 Adjustments for gifts made within 3 years of decedent's death

§ 2037 Transfers taking effect at death

§ 2040 Joint interests

§ 2043 Transfers for insufficient consideration

Part IV—Taxable Estate

§ 2053 Expenses, indebtedness, and taxes

§ 2056 Bequests, etc., to surviving spouse

§ 2056A Qualified domestic trust

Subchapter B—Estates Of Nonresidents Not Citizens

§ 2106 Taxable estate

Subchapter C—Miscellaneous

§ 2206 Liability of life insurance beneficiaries

§ 2207 Liability of recipient of property over which decedent had power of appointment

§ 2207A Right of recovery in the case of certain marital deduction property

Chapter 12—Gift Tax

Subchapter B—Transfers

§ 2513 Gift by husband or wife to third party

§ 2516 Certain property settlements

§ 2518 Disclaimers

Subchapter C—Deductions

§ 2523 Gift to spouse

Chapter 13—Tax On Generation-Skipping Transfers

Subchapter B—Generation-Skipping Transfers

§ 2612 Taxable termination; taxable distribution; direct skip

Subchapter E—Applicable Rate; Inclusion Ratio

§ 2642 Inclusion ratio

Subchapter F—Other Definitions And Special Rules

§ 2651 Generation assignment

§ 2652 Other definitions

Chapter 14—Special Valuation Rules

§ 2701 Special valuation rules in case of transfers of certain interests in corporations or partnerships

§ 2704 Treatment of certain lapsing rights and restrictions

Subtitle C—Employment Taxes

Chapter 21—Federal Insurance Contributions Act

Subchapter C—General Provisions

§ 3121 Definitions

Page 15 GAO/OGC-97-16 Enclosure II
CATEGORY 3—TAXATION

Chapter 22—Railroad Retirement Tax Act

Subchapter D—General Provisions

§ 3231 Definitions

Chapter 23—Federal Unemployment Tax Act

§ 3306 Definitions

Chapter 24—Collection Of Income Tax At Source On Wages

§ 3402 Income tax collected at source

§ 3405 Special rules for pensions, annuities, and certain other deferred income

Chapter 25—General Provisions Relating To Employment Taxes

§ 3507 Advance payment of earned income credit

Subtitle D—Miscellaneous Excise Taxes

Chapter 40—General Provisions Relating To Occupational Taxes

§ 4905 Liability in case of death or change of location

Chapter 42—Private Foundations; And Certain Other Tax-exempt Organizations

Subchapter A—Private Foundations

§ 4942 Taxes on failure to distribute income

§ 4946 Definitions and special rules

Subchapter B—Black Lung Benefit Trusts

§ 4951 Taxes on self-dealing 

Subchapter D—Failure By Certain Charitable Organizations

To Meet Certain Qualification Requirements

§ 4958 Taxes on excess benefit transactions

Chapter 43—Qualified Pension, Etc., Plans 

§ 4975 Tax on prohibited transactions

§ 4980A Tax on excess distributions from qualified retirement plans

§ 4980B Failure to satisfy continuation coverage requirements of group health plans

Subtitle E—Alcohol, Tobacco, And Certain Other Excise Taxes

Chapter 51—Distilled Spirits, Wines, And Beer

Subchapter A—Gallonage And Occupational Taxes

Part II—Occupational Tax

Subpart G—General Provisions

§ 5143 Provisions relating to liability for occupational taxes

Subtitle F—Procedure And Administration

Chapter 61—Information And Returns

Subchapter A—Returns And Records

Part II—Tax Returns Or Statements

Subpart B—Income Tax Returns

§ 6012 Persons required to make returns of income

§ 6013 Joint returns of income tax by husband and wife

§ 6014 Income tax return--tax not computed by taxpayer

§ 6017 Self-employment tax returns

Part III—Information Returns

Subpart A—Information Concerning Persons Subject To Special

Provisions

Page 16 GAO/OGC-97-16 Enclosure II
CATEGORY 3—TAXATION

§ 6039C Returns with respect to foreign persons holding direct investments in United States real property

interests

Subpart B—Information Concerning Transactions With Other

Persons

§ 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their

stock

Subpart C—Information Regarding Wages Paid Employees

§ 6051 Receipts for employee

Part VIII—Designation Of Income Tax Payments To Presidential Election

Campaign Fund

§ 6096 Designation by individuals

Subchapter B—Miscellaneous Provisions

§ 6103 Confidentiality and disclosure of returns and return information

Chapter 62—Time And Place For Paying Tax

Subchapter B—Extensions Of Time For Payment

§ 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held

business

Chapter 63—Assessment

Subchapter B—Deficiency Procedures In The Case Of Income, Estate, Gift, And

Certain Excise Taxes

§ 6212 Notice of deficiency

Subchapter C—Tax Treatment Of Partnership Items 

§ 6231 Definitions and special rules 

Chapter 64—Collection

Subchapter C—Lien For Taxes

§ 6324 Special liens for estate and gift taxes

Subchapter D—Seizure Of Property For Collection Of Taxes 

§ 6334 Property exempt from levy

Chapter 66—Limitations

Subchapter A—Limitations On Assessment And Collection

§ 6504 Cross references

Chapter 68—Additions To The Tax, Additional Amounts, And

Assessable Penalties

Subchapter A—Additions To The Tax And Additional Amounts

Part I—General Provisions

§ 6654 Failure by individual to pay estimated income tax

Part II—Accuracy-Related And Fraud Penalties 

§ 6663 Imposition of fraud penalty

Page 17 GAO/OGC-97-16 Enclosure II
CATEGORY 3—TAXATION

Chapter 76—Judicial Proceedings

Subchapter B—Proceedings By Taxpayers And Third Parties

§ 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3),

etc.

§ 7430 Awarding of costs and certain fees

Chapter 77—Miscellaneous Provisions

§ 7508 Time for performing certain acts postponed by reason of service in combat zone

Chapter 79—Definitions

§ 7701 Definitions

§ 7702B Treatment of qualified long-term care insurance

§ 7703 Determination of marital status

Chapter 80—General Rules

Subchapter C—Provisions Affecting More Than One Subtitle

§ 7871 Indian tribal governments treated as States for certain purposes

§ 7872 Treatment of loans with below-market interest rates

§ 7873 Income derived by Indians from exercise of fishing rights

Subtitle I—Trust Fund Code

Chapter 98—Trust Fund Code

Subchapter A—Establishment of Trust Funds

§ 9501 Black lung disability trust fund

Subtitle K—Group Health Plan Portability, Access, And Renewability Requirements

Chapter 100—Group Health Plan Portability, Access, And Renewability Requirements

§ 9801 Increased portability through limitation on preexisting condition exclusions

Page 18 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Title 2—The Congress

Chapter 3—Compensation And Allowances Of Members

§ 36a Payment of sums due deceased Senators and Senate personnel

§ 38a Disposition of unpaid salary and other sums on death of Representative or Resident Commissioner

Chapter 4—Officers And Employees Of Senate And House Of Representatives

§ 121b Senate Beauty Shop

§ 124 Arrangements for attendance at funeral of deceased House Members; payment of funeral expenses

and expenses of attending funeral rites

§ 125 Gratuities for survivors of deceased House employees; computation

Chapter 16—Congressional Mailing Standards

§ 501 House Commission on Congressional Mailing Standards

§ 502 Select Committee on Standards and Conduct of the Senate

Chapter 20—Emergency Powers To Eliminate Budget Deficits

Subchapter I—Elimination Of Deficits In Excess Of Maximum Deficit Amount

§ 905 Exempt programs and activities

Title 3—The President

Chapter 2—Office And Compensation Of President

§ 105 Assistance and services for the President

§ 106 Assistance and services for the Vice President

Chapter 4—Delegation Of Functions

§ 301 General authorization to delegate functions; publication of delegations

Title 5—Government Organization And Employees

Part III—Employees

Subpart D—Pay And Allowances

Chapter 55—Pay Administration

Subchapter II—Withholding Pay

§ 5520a Garnishment of pay

Subchapter IV—Dual Pay And Dual Employment

§ 5532 Employment of retired members of the uniformed services; reduction in retired or retainer pay

Subchapter VII—Payments To Missing Employees

§ 5561 Definitions

§ 5567 Settlement of accounts

§ 5569 Benefits for captives

Subchapter VIII—Settlement Of Accounts

§ 5582 Designation of beneficiary; order of precedence

§ 5583 Payment of money due; settlement of accounts

Subchapter IX—Severance Pay And Back Pay

§ 5595 Severance pay

Page 19 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Chapter 57—Travel, Transportation, And Subsistence

Subchapter II—Travel And Transportation Expenses; New Appointees,

Student Trainees, And Transferred Employees

§ 5724a Relocation expenses of employees transferred or reemployed

§ 5724b Taxes on reimbursements for travel, transportation, and relocation expenses of employees

transferred

Chapter 59—Allowances

Subchapter III—Overseas Differentials And Allowances

§ 5924 Cost-of-living allowances

Subchapter IV—Miscellaneous Allowances

§ 5942a Separate maintenance allowance for duty at Johnston Island

Subpart E—Attendance And Leave

Chapter 63—Leave

Subchapter V—Family And Medical Leave

§ 6382 Leave requirement

§ 6383 Certification

Subpart G—Insurance And Annuities

Chapter 81—Compensation For Work Injuries

Subchapter I—Generally

§ 8101 Definitions

§ 8109 Beneficiaries of awards unpaid at death; order of precedence

§ 8110 Augmented compensation for dependents

§ 8116 Limitations on right to receive compensation

§ 8133 Compensation in case of death

§ 8135 Lump-sum payment

§ 8141 Civil Air Patrol volunteers

Subchapter II—Employees Of Nonappropriated Fund Instrumentalities

§ 8173 Liability under this subchapter exclusive

Subchapter III—Law Enforcement Officers Not Employed By The United

States

§ 8191 Determination of eligibility

§ 8192 Benefits

§ 8193 Administration

Chapter 83—Retirement

Subchapter II—Forfeiture Of Annuities And Retired Pay

§ 8311 Definitions

§ 8312 Conviction of certain offenses

§ 8313 Absence from United States to avoid prosecution

§ 8314 Refusal to testify

§ 8315 Falsifying employment applications

§ 8317 Repayment of annuity or retired pay properly paid; waiver

§ 8318 Restoration of annuity or retired pay

Page 20 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Subchapter III—Civil Service Retirement

§ 8331 Definitions

§ 8332 Creditable service

§ 8333 Eligibility for annuity

§ 8334 Deductions, contributions, and deposits

§ 8339 Computation of annuity

§ 8340 Cost-of-living adjustment of annuities

§ 8341 Survivor annuities

§ 8342 Lump-sum benefits; designation of beneficiary; order of precedence

§ 8343a Alternative forms of annuities

§ 8344 Annuities and pay on reemployment

§ 8345 Payment of benefits; commencement, termination, and waiver of annuity

§ 8347 Administration; regulations

§ 8348 Civil Service Retirement and Disability Fund

§ 8349 Offset relating to certain benefits under the Social Security Act

§ 8351 Participation in the Thrift Savings Plan

Chapter 84—Federal Employees' Retirement System

Subchapter I—General Provisions

§ 8401 Definitions

§ 8402 Federal Employees' Retirement System; exclusions

Subchapter II—Basic Annuity

§ 8411 Creditable service

§ 8416 Survivor reduction for a current spouse

§ 8417 Survivor reduction for a former spouse

§ 8418 Survivor elections; deposit; offsets

§ 8419 Survivor reductions; computation

§ 8420 Insurable interest reductions

§ 8420a Alternative forms of annuities

§ 8422 Deductions from pay; contributions for military service

§ 8423 Government contributions

§ 8424 Lump-sum benefits; designation of beneficiary; order of precedence

Subchapter III—Thrift Savings Plan

§ 8432 Contributions

§ 8434 Annuities: methods of payment; election; purchase

§ 8435 Protections for spouses and former spouses

§ 8437 Thrift Savings Fund

§ 8440a Justices and judges

§ 8440b Bankruptcy judges and magistrates 

Subchapter IV—Survivor Annuities

§ 8441 Definitions

§ 8442 Rights of a widow or widower

§ 8443 Rights of a child

Page 21 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

§ 8444 Rights of a named individual with an insurable interest

§ 8445 Rights of a former spouse

Subchapter VI—General and Administrative Provisions

§ 8461 Authority of the Office of Personnel Management

§ 8462 Cost-of-living adjustments

§ 8467 Court orders

§ 8468 Annuities and pay on reemployment

§ 8469 Withholding of State income taxes

Subchapter VII—Federal Retirement Thrift Investment Management

System

§ 8477 Fiduciary responsibilities; liability and penalties

Chapter 87—Life Insurance

§ 8701 Definitions

§ 8705 Death claims; order of precedence; escheat

§ 8714c Optional life insurance on family members

Chapter 89—Health Insurance

§ 8901 Definitions

§ 8902 Contracting authority

§ 8902a Debarment and other sanctions

§ 8903 Health benefits plans

§ 8905 Election of coverage

§ 8905a Continued coverage

§ 8906 Contribution 

§ 8908 Coverage of restored employees and survivor or disability annuitants

§ 8909 Employees Health Benefits Fund

§ 8913 Regulations

Title 8—Aliens and Nationality

Chapter 12—Immigration And Nationality

Subchapter II—Immigration

Part IX—Miscellaneous

§ 1353 Travel expenses and expense of transporting remains of officers and employees dying outside of

United States

Title 10—Armed Forces

Subtitle A—General Military Law

Part I—Organization And General Military Powers

Chapter 1—Definitions

§ 101 Definitions

Part II—Personnel

Chapter 37—General Service Requirements

§ 654 Policy concerning homosexuality in the armed forces

Page 22 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Chapter 47—Uniform Code Of Military Justice

Subchapter XII—United States Court Of Appeals For The Armed Forces

§ 945 Art. 145. Annuities for judges and survivors

Chapter 53—Miscellaneous Rights And Benefits

§ 1041 Replacement of certificate of discharge

§ 1052 Reimbursement for adoption expenses

§ 1056 Relocation assistance programs

§ 1059 Dependents of members separated for dependent abuse: transitional compensation; commissary and

exchange benefits

Chapter 54—Commissary and Exchange Benefits

§ 1062 Certain former spouses

Chapter 55—Medical And Dental Care

§ 1072 Definitions

§ 1078a Continued health benefits coverage

§ 1079 Contracts for medical care for spouses and children: plans

§ 1092 Studies and demonstration projects relating to delivery of health and medical care

Chapter 57—Decorations And Awards

§ 1126 Gold star lapel button: eligibility and distribution

Chapter 58—Benefits And Services For Members Being Separated Or Recently

Separated

§ 1142 Preseparation counseling; transmittal of medical records to Department of Veterans Affairs

§ 1143 Employment assistance

§ 1144 Employment assistance, job training assistance, and other transitional services: Department of Labor

§ 1151 Assistance to separated members to obtain certification and employment as teachers or employment

as teachers' aides

Chapter 71—Computation Of Retired Pay

§ 1408 Payment of retired or retainer pay in compliance with court orders

Chapter 73—Annuities Based On Retired Or Retainer Pay

Subchapter I—Retired Serviceman's Family Protection Plan

§ 1431 Election of annuity: members of armed forces

§ 1433 Mental incompetency of member

§ 1434 Kinds of annuities that may be elected 

§ 1435 Eligible beneficiaries

Subchapter II—Survivor Benefit Plan

§ 1447 Definitions

§ 1448 Application of Plan

§ 1450 Payment of annuity: beneficiaries

§ 1451 Amount of annuity

§ 1452 Reduction in retired pay

§ 1455 Regulations

Page 23 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Subchapter III—Supplemental Survivor Benefit Plan

§ 1456 Supplemental spouse coverage: establishment of plan; definitions

§ 1457 Supplemental spouse coverage: payment of annuity; amount 

§ 1458 Supplemental spouse coverage: eligible participants; elections of coverage

§ 1459 Former spouse coverage: special rules

§ 1460 Supplemental spouse coverage: reductions in retired pay

§ 1460a Incorporation of certain administrative provisions

Chapter 74—Department Of Defense Military Retirement Fund

§ 1461 Establishment and purpose of Fund; definition

§ 1463 Payments from the Fund

§ 1465 Determination of contributions to the Fund

§ 1466 Payments into the Fund

Chapter 75—Death Benefits

§ 1475 Death gratuity: death of members on active duty or inactive duty training and of certain other

persons

§ 1476 Death gratuity: death after discharge or release from duty or training

§ 1477 Death gratuity: eligible survivors

§ 1479 Death gratuity: delegation of determinations, payments

§ 1482 Expenses incident to death

§ 1489 Death gratuity: members and employees dying outside the United States while assigned to

intelligence duties

Chapter 76—Missing Persons

§ 1513 Definitions

Chapter 79—Correction Of Military Records

§ 1552 Correction of military records: claims incident thereto

§ 1553 Review of discharge or dismissal

Chapter 81—Civilian Employees

§ 1588 Authority to accept certain voluntary services

Chapter 88—Military Family Programs And Military Child Care

Subchapter I—Military Family Programs

§ 1784 Employment opportunities for military spouses

Subchapter II—Military Child Care

§ 1792 Child care employees

Part III—Training And Education

Chapter 107—Educational Assistance For Persons Enlisting

For Active Duty

§ 2147 Right of member after reenlisting to transfer entitlement to spouse or dependent children

§ 2148 Duration of entitlement

Part IV—Service, Supply, And Procurement

Chapter 157—Transportation

§ 2641 Transportation of certain veterans on Department of Defense aeromedical evacuation aircraft

Page 24 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Chapter 165—Accountability And Responsibility

§ 2771 Final settlement of accounts: deceased members

Subtitle B—Army

Part IV—Service, Supply, And Procurement

Chapter 445—Inquests; Disposition Of Effects Of Deceased Persons; Captured Flags

§ 4712 Disposition of effects of deceased persons by summary court-martial

Subtitle C—Navy And Marine Corps

Part IV—General Administration

Chapter 651—Ships' Stores And Commissary Stores

§ 7601 Sales: members of the naval service and Coast Guard; widows and widowers; civilian employees

and other persons 

Subtitle D—Air Force

Part IV—Service, Supply, And Procurement

Chapter 945—Inquests; Disposition Of Effects Of Deceased Persons

§ 9712 Disposition of effects of deceased persons by summary court-martial

Subtitle E—Reserve Components

Part I—Organization And Administration

Chapter 1007—Administration Of Reserve Components

§ 10205 Members of Ready Reserve: requirement of notification of change of status

Part II—Personnel Generally

Chapter 1209—Active Duty

§ 12319 Ready Reserve: muster duty

Chapter 1214—Ready Reserve Mobilization Income Insurance

§ 12530 Payment of benefits

Chapter 1223—Retired Pay For Nonregular Service

§ 12731 Age and service requirements

Title 14—Coast Guard

Part I—Regular Coast Guard

Chapter 13—Pay, Allowances, Awards, And Other Rights And Benefits

§ 487 Procurement and sale of stores to members and civilian employees

§ 498 Posthumous awards

§ 514 Reimbursement for adoption expenses

Part II—Coast Guard Reserve And Auxiliary

Chapter 21—Coast Guard Reserve

Subchapter A—General

§ 707 Temporary members of the Reserve; disability or death benefits

Title 16—Conservation

Chapter 24—Conservation And Protection Of Fur Seals

Subchapter II—Administration Of Pribilof Islands

§ 1168 Civil service retirement benefits

§ 1169a Annuities and survivor annuities; recomputation

Page 25 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Title 20—Education

Chapter 25A—Overseas Defense Dependents' Education

§ 932 Definitions

Title 22—Foreign Relations and Intercourse

Chapter 4—Passports

§ 214 Fees for execution and issuance of passports; persons excused from payment

Chapter 34—The Peace Corps

§ 2505 Peace Corps volunteer leaders; number; applicability of chapter; benefits

Chapter 38—Department Of State

§ 2703 Services and facilities for employees at posts abroad

§ 2708 Reward; information; international terrorism

Chapter 48—Taiwan Relations

§ 3310 Employment of United States Government agency personnel

Chapter 51—Panama Canal

Subchapter I—Administration And Regulations

Part 2—Employees

Subpart IV—Retirement

§ 3682 Cash relief to certain former employees

Chapter 52—Foreign Service

Subchapter IV—Compensation

§ 3968 Local compensation plans

§ 3973 Death gratuities

Subchapter VII—Career Development, Training, And Orientation

§ 4026 Career counseling

Subchapter VIII—Foreign Service Retirement and Disability

Part I—Foreign Service Retirement And Disability System

§ 4044 Definitions

§ 4045 Contributions to the Fund

§ 4046 Computation of annuities

§ 4047 Payment of annuity 

§ 4049 Death in service

§ 4054 Former spouses

§ 4055 Lump-sum payments

§ 4056 Creditable service

§ 4057 Extra credit for service at unhealthful posts

§ 4060 Assignment and attachment of moneys

§ 4066 Cost-of-living adjustment of annuities

§ 4068 Remarriage

§ 4069-1 Qualified former wives and husbands

§ 4069a Retirement benefits for certain former spouses

§ 4069a-1 Retirement benefits for certain former spouses

§ 4069b Survivor benefits for certain former spouses

Page 26 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

§ 4069b-1 Survivor benefits for certain former spouses

§ 4069c Health benefits for certain former spouses

§ 4069c-1 Health benefits for certain former spouses

Part II—Foreign Service Pension System

§ 4071a Definitions

§ 4071d Entitlement to annuity

§ 4071j Former spouses

§ 4071k Spousal agreements

Subchapter IX—Travel, Leave, And Other Benefits

§ 4084 Health care program

Subchapter XI—Grievances

§ 4132 Grievances concerning former members or their survivors

Subchapter XII—Transition

§ 4159 Survivor benefits for certain former spouses

Title 24—Hospitals And Asylums

Chapter 10—Armed Forces Retirement Home

Subchapter I—Establishment And Operation Of Retirement Home

§ 420 Disposition of effects of deceased persons; unclaimed property

Title 26—Internal Revenue Code

Subtitle F—Procedure And Administration

Chapter 76—Judicial Proceedings

Subchapter C—The Tax Court

Part I—Organization And Jurisdiction

§ 7448 Annuities to surviving spouses and dependent children of judges

Title 28—Judiciary And Judicial Procedure

Part I—Organization Of Courts

Chapter 7—United States Court Of Federal Claims

§ 178 Retirement of judges of the Court of Federal Claims

Chapter 17—Resignation And Retirement Of Justices And Judges

§ 376 Annuities for survivors of certain judicial officials of the United States

§ 377 Retirement of bankruptcy judges and magistrates

Part III—Court Officers And Employees

Chapter 41—Administrative Office Of United States Courts

§ 604 Duties of Director generally

§ 605 Budget estimates

Title 29—Labor

Chapter 19—Job Training Partnership

Subchapter IV—Federally Administered Programs

Part B—Job Corps

§ 1706 Application of provisions of Federal law

Page 27 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Title 31—Money and Finance

Subtitle I—General

Chapter 7—General Accounting Office

Subchapter V—Annuities

§ 771 Definitions

§ 772 Annuity of the Comptroller General

§ 773 Election of survivor benefits

§ 774 Survivor annuities

§ 775 Refunds

§ 776 Payment of survivor benefits

§ 777 Annuity increases

Subtitle III—Financial Management

Chapter 33—Depositing, Keeping, And Paying Money

Subchapter II—Payments

§ 3330 Payment of Department of Veterans Affairs checks for the benefit of individuals in foreign

countries

Chapter 37—Claims

Subchapter III—Claims Against The United States Government

§ 3721 Claims of personnel of agencies and the District of Columbia government for personal property

damage or loss

Title 32—National Guard

Chapter 1—Organization

§ 101 Definitions

Chapter 7—Service, Supply, And Procurement

§ 714 Final settlement of accounts: deceased members

Title 33—Navigation And Navigable Waters

Chapter 16—Lighthouses 

§ 771 Benefits for surviving spouses of Lighthouse Service employees; death of employee during

retirement; amount of payment

§ 772 Death of employee due to non-service-connected causes after 15 years' service; amount of payment

Chapter 17—National Ocean Survey

Subchapter I—General Provisions

§ 857-4 Commissary privileges

§ 857a Rights, benefits, privileges, and immunities; exercise of authority by Secretary of Commerce or

designee

Title 37—Pay And Allowances Of The Uniformed Services

Chapter 7—Allowances

§ 401 Definitions

§ 403b Cost-of-living allowance in the continental United States

§ 406 Travel and transportation allowances: dependents; baggage and household effects

§ 411h Travel and transportation allowances: transportation of family members incident to the serious

illness or injury of members

§ 423 Validity of allowance payments based on purported marriages

Page 28 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

§ 430 Travel and transportation: dependent children of members stationed overseas

Chapter 10—Payments To Missing Persons

§ 551 Definitions

§ 557 Settlement of accounts

Chapter 19—Administration

§ 1011 Mess operation: reimbursement of expenses

Title 39—Postal Service

Part IV—Mail Matter

Chapter 32—Penalty And Franked Mail

§ 3210 Franked mail transmitted by the Vice President, Members of Congress, and congressional officials

§ 3214 Mailing privilege of former President; surviving spouse of former President

§ 3216 Reimbursement for franked mailings

§ 3218 Franked mail for survivors of Members of Congress

Title 40—Public Buildings, Property, And Works

Chapter 2—Capitol Building And Grounds

§ 166b-4 Gratuities for survivors of deceased employees under jurisdiction of Architect of Capitol

§ 184g House of Representatives Child Care Center

§ 214d Senate Employee Child Care Center benefits

Title 42—The Public Health and Welfare

Chapter 6A—The Public Health Service

Subchapter I—Administration And Miscellaneous Provisions

Part A—Administration

§ 213 Military benefits

§ 213a Rights, benefits, privileges, and immunities for commissioned officers or beneficiaries; exercise of

authority by Secretary or designee

Subchapter II—General Powers And Duties

Part C—Hospitals, Medical Examinations, And Medical Care

§ 253a Medical services to retired personnel of National Oceanic and Atmospheric Administration

Chapter 11—Compensation For Disability Or Death To Persons Employed At Military, Air, And

Naval Bases Outside United States

§ 1652 Computation of benefits; application to aliens and nonnationals

Chapter 20—Elective Franchise

Subchapter I-G—Registration And Voting By Absent Uniformed Services Voters And

Overseas Voters In Elections For Federal Office

§ 1973ff-6 Definitions

Chapter 23—Development And Control Of Atomic Energy

Division B—United States Enrichment Corporation

Subchapter VIII—United States Enrichment Corporation Privatization

§ 2297h-8 Employee protections

Page 29 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Title 50—War and National Defense

Chapter 15—National Security

Subchapter I—Coordination For National Security

§ 403k Authority to pay death gratuities

§ 403n Special provisions for spouses of Central Intelligence Agency employees applicable to Agency

participants in Civil Service Retirement and Disability System

§ 403p Health benefits for certain former spouses of Central Intelligence Agency employees

§ 403s Special rules for disability retirement and death-in-service benefits with respect to certain employees

Chapter 38—Central Intelligence Agency Retirement And Disability

Subchapter I—Definitions

§ 2002 Definitions relating to participants and annuitants

Subchapter II—Central Intelligence Agency Retirement And

Disability System

Part B—Contributions

§ 2021 Contributions to fund

Part C—Computation Of Annuities

§ 2031 Computation of annuities

§ 2032 Annuities for former spouses

§ 2033 Election of survivor benefits for certain former spouses divorced as of November 15, 1982

§ 2034 Survivor annuity for certain other former spouses

§ 2035 Retirement annuity for certain former spouses

§ 2036 Survivor annuities for previous spouses

Part D—Benefits Accruing To Certain Participants

§ 2051 Retirement for disability or incapacity; medical examination; recovery

§ 2052 Death in service

§ 2056 Eligibility for annuity

Part E—Lump-Sum Payments

§ 2071 Lump-sum payments

Part F—Period Of Service For Annuities

§ 2082 Prior service credit

Part G—Moneys

§ 2093 Payment of benefits

§ 2094 Attachment of moneys

Part J—Cost-Of-Living Adjustment Of Annuities

§ 2131 Cost-of-living adjustment of annuities

Part K—Conformity With Civil Service Retirement System

§ 2141 Authority to maintain existing areas of conformity between Civil Service and Central Intelligence

Agency Retirement and Disability Systems

§ 2143 Alternative forms of annuities

Subchapter III—Participation In Federal Employees' Retirement System

§ 2154 Special rules for former spouses

Page 30 GAO/OGC-97-16 Enclosure II
CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS

Title 50—Appendix

Soldiers' And Sailors' Civil Relief Act Of 1940

Article III—Rent, Installment Contracts, Mortgages, Liens, Assignments, Leases

§ 530 Eviction or distress during military service; stay; penalty for noncompliance; allotment of pay for

payment

Article V—Taxes And Public Lands

§ 563 Death or incapacity during or resulting from service as affecting rights; perfection of rights

Article VII—Further Relief

§ 591 Power of attorney

Page 31 GAO/OGC-97-16 Enclosure II
CATEGORY 5—EMPLOYMENT BENEFITS AND RELATED LAWS

Title 16—Conservation

Chapter 31—Marine Mammal Protection

Subchapter II—Conservation And Protection Of Marine Mammals

§ 1383a Interim exemption for commercial fisheries

Title 29—Labor

Chapter 7—Labor-Management Relations

Subchapter II—National Labor Relations

§ 152 Definitions

Chapter 8—Fair Labor Standards

§ 203 Definitions

§ 213 Exemptions

Chapter 18—Employee Retirement Income Security Program

Subchapter I—Protection Of Employee Benefit Rights

Subtitle A—General Provisions

§ 1002 Definitions

Subtitle B—Regulatory Provisions

Part 1—Reporting And Disclosure

§ 1021 Duty of disclosure and reporting

Part 2—Participation And Vesting

§ 1053 Minimum vesting standards

§ 1055 Requirement of joint and survivor annuity and preretirement survivor annuity

§ 1056 Form and payment of benefits

Part 6—Continuation Coverage And Additional Standards For Group

Health Plans

§ 1162 Continuation coverage

§ 1163 Qualifying event

§ 1166 Notice requirements

§ 1167 Definitions and special rules

Part 7—Group Health Plan Portability, Access, And Renewability

Requirements

§ 1181 Increased portability through limitation on preexisting condition exclusion

Subchapter III—Plan Termination Insurance

 Subtitle B—Coverage

§ 1322 Single-employer plan benefits guaranteed

Subtitle C—Terminations

§ 1350 Missing participants

Chapter 19—Job Training Partnership

§ 1503 Definitions

Subchapter II—Training Services For The Disadvantaged

Part C—Youth Training Program

§ 1644 Program design

Page 32 GAO/OGC-97-16 Enclosure II
CATEGORY 5—EMPLOYMENT BENEFITS AND RELATED LAWS

Subchapter IV—Federally Administered Programs

Part B—Job Corps

§ 1699 Allowances and support

Part E—Labor Market Information 

§ 1752 Cooperative labor market information program

Chapter 28—Family And Medical Leave

§ 2601 Findings and purposes

Subchapter I—General Requirements For Leave

§ 2611 Definitions

§ 2612 Leave requirement

§ 2613 Certification

§ 2614 Employment and benefits protection

Title 30—Mineral Lands And Mining

Chapter 22—Mine Safety And Health

Subchapter II—Interim Mandatory Health Standards

§ 843 Medical examinations

Subchapter IV—Black Lung Benefits

Part A—General Provisions

§ 901 Congressional findings and declaration of purpose; short title

§ 902 Definitions

§ 903 Field offices

Part B—Claims For Benefits Filed On Or Before December 31, 1973

§ 921 Regulations and presumptions

§ 922 Payment of benefits

§ 923 Filing of notice of claim

§ 924 Time for filing claims

Part C—Claims For Benefits After December 31, 1973

§ 931 Benefits under State workmen's compensation laws

§ 932 Failure to meet workmen's compensation requirements

Title 33—Navigation And Navigable Waters

Chapter 18—Longshore And Harbor Workers' Compensation

§ 902 Definitions

§ 905 Exclusiveness of liability

§ 906 Compensation

§ 908 Compensation for disability

§ 909 Compensation for death

§ 910 Determination of pay

§ 931 Penalty for misrepresentation

§ 933 Compensation for injuries where third persons are liable

Page 33 GAO/OGC-97-16 Enclosure II
CATEGORY 5—EMPLOYMENT BENEFITS AND RELATED LAWS

Title 42—The Public Health And Welfare

Chapter 6A—Public Health Service

Subchapter XX—Requirements For Certain Group Health Plans For Certain State And

Local Employees

§ 300bb-3 Qualifying event

§ 300bb-6 Notice requirements

§ 300bb-8 Definitions

Subchapter XXV—Assuring Portability, Availability, And Renewability Of Health

Insurance Coverage

Part A—Group Market Reforms

Subpart 1—Portability, Access, And Renewability Requirements

§ 300gg Increased portability through limitation on preexisting condition exclusions

Chapter 12—Compensation For Injury, Death, Or Detention Of Employees Of Contractors With

The United States Outside United States

Subchapter I—Compensation, Reimbursement, Etc., By Secretary Of Labor

§ 1701 Compensation for injury or death resulting from war-risk hazard

Chapter 46—Justice System Improvement

 Subchapter XII—Public Safety Officers' Death Benefits

§ 3796 Payment of death benefits

Subchapter XII-K—Family Support

 § 3796jj-2 Uses of funds

Title 45—Railroads

Chapter 2—Liability For Injuries To Employees

§ 51 Liability of common carriers by railroad, in interstate or foreign commerce, for injuries to

employees from negligence; employee defined

§ 52 Carriers in Territories or other possessions of United States

§ 59 Survival of right of action of person injured

Chapter 9—Retirement Of Railroad Employees

Subchapter IV—Railroad Retirement Act Of 1974

§ 231a Annuity eligibility requirements

§ 231b Computation of annuities

§ 231c Computation of spouse and survivor annuities

§ 231d Annuity beginning and ending dates

§ 231e Lump sum payments

§ 231f Railroad Retirement Board

§ 231m Assignability; exemption from levy

§ 231r Automatic benefit eligibility requirement adjustments

Chapter 11—Railroad Unemployment Insurance

§ 352 Benefits

Page 34 GAO/OGC-97-16 Enclosure II
CATEGORY 5—EMPLOYMENT BENEFITS AND RELATED LAWS

Title 46—Shipping

Subtitle II—Vessels And Seamen

Part G—Merchant Seamen Protection And Relief

Chapter 103—Foreign And Intercoastal Voyages

§ 10315 Allotments

Chapter 107—Effects Of Deceased Seamen

§ 10709 Distribution

Chapter 111—Protection And Relief

§ 11109 Attachment of wages

Title 49—Transportation

Subtitle VII—Aviation Programs

Part A—Air Commerce And Safety

Subpart II—Economic Regulation

Chapter 415—Pricing

§ 41511 Special prices for foreign air transportation

Title 50—War And National Defense

Title 50—Appendix

National Emergency And War Shipping Acts; March 24, 1943

§ 1291 Rights of American seamen on privately owned and operated American vessels extended to seamen

employed through the War Shipping Administration; exceptions; definitions

Page 35 GAO/OGC-97-16 Enclosure II
CATEGORY 6—IMMIGRATION, NATURALIZATION, AND ALIENS

Title 8—Aliens And Nationality

Chapter 12—Immigration And Nationality

Subchapter I—General Provisions

§ 1101 Definitions

Subchapter II—Immigration

Part I—Selection System

§ 1151 Worldwide level of immigration

§ 1152 Numerical limitations on individual foreign states

§ 1153 Allocation of immigrant visas

§ 1154 Procedure for granting immigrant status

§ 1157 Annual admission of refugees and admission of emergency situation refugees

§ 1158 Asylum procedure

§ 1159 Adjustment of status of refugees

Part II—Admission Qualifications For Aliens; Travel Control Of Citizens And

Aliens

§ 1182 Excludable aliens

§ 1184 Admission of nonimmigrants

§ 1184a Philippine Traders as nonimmigrants

§ 1186a Conditional permanent resident status for certain alien spouses and sons and daughters

§ 1186b Conditional permanent resident status for certain alien entrepreneurs, spouses, and children

Part III—Issuance Of Entry Documents

§ 1201 Issuance of visas

§ 1202 Application for visas

Part IV—Provisions Relating To Entry And Exclusion

§ 1221 Lists of alien and citizen passengers arriving and departing

Part V—Deportation; Adjustment Of Status

§ 1251 Deportable aliens

§ 1254 Suspension of deportation

§ 1255 Adjustment of status of nonimmigrant to that of person admitted for permanent residence

Part VIII—General Penalty Provisions

§ 1325 Improper entry by alien

§ 1328 Importation of alien for immoral purpose

Subchapter III—Nationality And Naturalization

Part I—Nationality At Birth And Collective Naturalization

§ 1401 Nationals and citizens of United States at birth

Part II—Nationality Through Naturalization

§ 1422 Eligibility for naturalization

§ 1427 Requirements of naturalization

§ 1430 Married persons and employees of certain nonprofit organizations

§ 1435 Former citizens regaining citizenship

§ 1440-1 Posthumous citizenship through death while on active-duty service in the armed forces during

World War I, World War II, the Korean hostilities, the Vietnam hostilities, or in other periods of

military hostilities

Page 36 GAO/OGC-97-16 Enclosure II
CATEGORY 6—IMMIGRATION, NATURALIZATION, AND ALIENS

§ 1444 Photographs; number

§ 1449 Certificate of naturalization; contents

§ 1451 Revocation of naturalization

§ 1452 Certificates of citizenship or U.S. non-citizen national status; procedure

§ 1454 Documents and copies issued by Attorney General

Part III—Loss Of Nationality

§ 1489 Application of treaties; exceptions

Subchapter IV—Refugee Assistance

§ 1522 Authorization for programs for domestic resettlement of and assistance to refugees

Chapter 14—Restricting Welfare And Public Benefits For Aliens

Subchapter I—Eligibility For Federal Benefits

§ 1612 Limited eligibility of qualified aliens for certain Federal programs

§ 1613 Five-year limited eligibility of qualified aliens for Federal means-tested public benefit

Subchapter II—Eligibility For State And Local Public Benefits Programs

§ 1622 State authority to limit eligibility of qualified aliens for State public benefits

Subchapter III—Attribution Of Income And Affidavits Of Support

§ 1631 Federal attribution of sponsor's income and resources to alien

§ 1632 Authority for States to provide for attribution of sponsors income and resources to the alien with

respect to State programs

Subchapter IV—General Provisions

§ 1645 Qualifying quarters

Title 22—Foreign Relations And Intercourse

Chapter 69A—Cuban Liberty And Democratic Solidarity (Libertad)

Subchapter IV—Exclusion Of Certain Aliens

§ 6091 Exclusion from the United States of aliens who have confiscated property of United States

nationals or who traffic in such property

Title 42—The Public Health And Welfare

Chapter 8—Low-Income Housing

§ 1436a Restriction on use of assisted housing by non-resident aliens

Page 37 GAO/OGC-97-16 Enclosure II
CATEGORY 7—INDIANS

Title 25—Indians

Chapter 5—Protection Of Indians

§ 181 Rights of white men marrying Indian women; tribal property

§ 182 Rights of Indian women marrying white men; tribal property

§ 183 Marriage of white men to Indian women; evidence

§ 184 Rights of children born of marriages between white men and Indian women

Chapter 10—Descent And Distribution; Heirs Of Allottee

§ 371 Descent of land

Chapter 14—Miscellaneous

Subchapter X—Klamath Tribe: Disposition Of Certain Tribal Funds

§ 541 Creation of individual credits; authorized purchases

§ 544 Creation of individual credits; authorized purchases

Subchapter XVII—Yakima Tribes

§ 607 Divestment of inheritance of non-members

Subchapter XXII—Navajo And Hopi Tribes: Settlement Of Rights And Interests

§ 640d-28 Life estates

Subchapter XLVI—Ponca Tribe Of Nebraska: Termination Of Federal Supervision

§ 973 Distribution of assets

Chapter 18—Indian Health Care

Subchapter I—Indian Health Professional Personnel

§ 1616b Recruitment activities

Subchapter VI—Miscellaneous 

§ 1680c Health services for ineligible persons

Chapter 21—Indian Child Welfare

§ 1903 Definitions

Chapter 24—Indian Land Consolidation

§ 2205 Descent and distribution of trust or restricted or controlled lands; tribal ordinance barring

nonmembers of tribe or non-Indians from inheritance by devise or descent; limitation on life estate

Chapter 34—Indian Child Protection And Family Violence Prevention

§ 3202 Definitions

Page 38 GAO/OGC-97-16 Enclosure II
CATEGORY 8—TRADE, COMMERCE, AND INTELLECTUAL PROPERTY

Title 7—Agriculture

Chapter 74—Floral Research And Consumer Information

§ 4311 Exemption from assessments

Chapter 97—Fresh Cut Flowers And Fresh Cut Greens Promotion And Information

§ 6805 Exclusion; determinations

Title 11—Bankruptcy

Chapter 1—General Provisions

§ 101 Definition

§ 109 Who may be a debtor

Chapter 3—Case Administration

Subchapter I—Commencement Of A Case

§ 302 Joint cases

Subchapter IV—Administrative Powers

§ 362 Automatic stay

§ 363 Use, sale, or lease of property

Chapter 5—Creditors, The Debtor, And The Estate

Subchapter I—Creditors And Claims

§ 507 Priorities

Subchapter II—Debtor's Duties And Benefits

§ 522 Exemptions

§ 523 Exceptions to discharge

§ 524 Effect of discharge

Subchapter III—The Estate

§ 541 Property of the estate

§ 547 Preferences

Chapter 7—Liquidation

Subchapter II—Collection, Liquidation, And Distribution of the estate

§ 726 Distribution of property of the estate

Chapter 11—Reorganization

Subchapter I—Officers And Administration

§ 1114 Payment of insurance benefits to retired employees

Title 12—Banks And Banking

Chapter 12—Federal Savings Associations

§ 1467a Regulations of holding companies

Chapter 13—National Housing

§ 1701j-3 Preemption of due-on-sale prohibitions

§ 1701x Assistance with respect to housing for low- and moderate-income families

Subchapter II—Mortgage Insurance

§ 1715m Mortgage insurance for servicemen

§ 1715v Insurance of mortgages for housing for elderly persons

§ 1715z-1 Rental and cooperative housing for lower income families

§ 1715z-12 Single-family mortgage insurance on Hawaiian home lands

Page 39 GAO/OGC-97-16 Enclosure II
CATEGORY 8—TRADE, COMMERCE, AND INTELLECTUAL PROPERTY

§ 1715z-20 Demonstration program of insurance of home equity conversion mortgages for elderly homeowners

Subchapter V—Miscellaneous

§ 1735f-5 Prohibition against discrimination on account of sex in extension of mortgage assistance;

consideration of combined income of husband and wife for purpose of extending mortgage credit;

definitions

Chapter 17—Bank Holding Companies

§ 1843 Interests in nonbanking organizations

Title 15—Commerce And Trade

Chapter 2D—Investment Companies And Advisers

Subchapter I—Investment Companies

§ 80a-2 Definitions

§ 80a-3 Definition of investment company

Chapter 14A—Aid To Small Business

§ 633 Small Business Administration

Chapter 22—Trademarks

Subchapter I—The Principal Register

§ 1052 Trademarks registrable on principal register; concurrent registration

Chapter 41—Consumer Credit Protection

Subchapter II—Restrictions On Garnishment

§ 1673 Restriction on garnishment

Subchapter IV—Equal Credit Opportunity

§ 1691c Administrative enforcement

§ 1691d Applicability of other laws

Subchapter V—Debt Collection Practices

§ 1692 Congressional findings and declaration of purpose

§ 1692c Communication in connection with debt collection

Chapter 42—Interstate Land Sales

§ 1702 Exemptions

Title 17—Copyrights

Chapter 1—Subject Matter And Scope Of Copyright

§ 101 Definitions

Chapter 2—Copyright Ownership And Transfer

§ 203 Termination of transfers and licenses granted by the author

Chapter 3—Duration Of Copyright

§ 304 Duration of copyright: Subsisting copyrights

Title 19—Customs Duties

Chapter 4—Tariff Act Of 1930

Subtitle III—Administrative Provisions

Part I—Definitions And National Customs Automation Program

Subpart A—Definitions 

§ 1401a Value

Subtitle IV—Countervailing And Antidumping Duties

Part IV—General Provisions

Page 40 GAO/OGC-97-16 Enclosure II
CATEGORY 8—TRADE, COMMERCE, AND INTELLECTUAL PROPERTY

§ 1677 Definitions; special rules

Chapter 12—Trade Act Of 1974

Subchapter IV—Trade Relations With Countries Not Currently Receiving

Nondiscriminatory Treatment

§ 2439 Freedom to emigrate to join very close relative in United States

Chapter 14—Convention On Cultural Property

§ 2606 Import restrictions

Chapter 21—North American Free Trade

Subchapter II—Customs Provisions

§ 3332 Rules of origin

Subchapter III—Application Of Agreement To Sectors And Services

Part C—Temporary Entry Of Business Persons

§ 3401 Temporary entry

Page 41 GAO/OGC-97-16 Enclosure II
CATEGORY 9—FINANCIAL DISCLOSURE AND CONFLICT OF INTEREST

Title 2—The Congress

Chapter 3—Compensation And Allowances Of Members 

§ 31-2 Gifts and travel

Chapter 11—Citizens' Commission On Public Service And Compensation

§ 352 Membership

Title 5—Government Organization And Employees 

Part III—Employees 

Subpart B—Employment And Retention 

Chapter 31—Authority For Employment

Subchapter I—Employment Authorities 

§ 3110 Employment of relatives; restrictions

Subpart F—Labor-Management And Employee Relations 

Chapter 73—Suitability, Security, And Conduct 

Subchapter IV—Foreign Gifts And Decorations

§ 7342 Receipt and disposition of foreign gifts and decorations

Subchapter V—Misconduct

§ 7351 Gifts to superiors

Title 5—Appendix 4 

Ethics in Government Act of 1978

Title I—Financial Disclosure Requirements Of Federal Personnel 

§ 102 Contents of reports

§ 109 Definitions

Title V—Government-Wide Limitations On Outside Earned Income And Employment 

§ 501 Outside earned income limitation

Title 7—Agriculture

 Chapter 50—Agricultural Credit 

Subchapter IV—Administrative Provisions

§ 1986 Conflicts of interests

§ 2008j National Sheep Industry Improvement Center

Chapter 88—Research 

Subchapter VI—Alternative Agricultural Research And Commercialization 

§ 5903 Board of directors, employees, and facilities

Title 10—Armed Forces 

 Subtitle E—Reserve Components 

Part IV—Training For Reserve Components And Educational

Assistance Programs 

Chapter 1606—Educational Assistance For Members Of

The Selected Reserve 

§ 16131 Educational assistance program: establishment; amount

Title 12—Banks And Banking 

Chapter 27—Real Estate Settlement Procedures

§ 2602 Definitions

Page 42 GAO/OGC-97-16 Enclosure
CATEGORY 9—FINANCIAL DISCLOSURE AND CONFLICT OF INTEREST

Title 16—Conservation 

Chapter 38—Fishery Conservation And Management 

Subchapter IV—National Fishery Management Program 

§ 1852 Regional Fishery Management Councils

Title 18—Crimes And Criminal Procedure 

Part I—Crimes 

Chapter 93—Public Officers And Employees 

§ 1910 Nepotism in appointment of receiver or trustee 

Title 22—Foreign Relations And Intercourse 

 Chapter 52—Foreign Service 

Subchapter III—Appointments 

§ 3944 Chiefs of Mission

Title 28—Judiciary And Judicial Procedure

 Part I—Organization Of Courts 

Chapter 21—General Provisions Applicable To Courts And Judges

§ 455 Disqualification of justice, judge, or magistrate

§ 458 Relative of justice or judge ineligible to appointment

Part III—Court Officers And Employees 

Chapter 43—United States Magistrates

§ 631 Appointment and tenure

Title 29—Labor

Chapter 11—Labor-Management Reporting And Disclosure Procedure Subchapter

III—Reporting By Labor

Organizations, Officers

And Employees Of Labor

Organizations, And

Employers 

§ 432 Report of officers and employees of labor organizations

Title 31—Money And Finance

Subtitle II—The Budget Process 

Chapter 13—Appropriations 

Subchapter III—Limitations, Exceptions, And Penalties 

§ 1353 Acceptance of travel and related expenses from non-Federal sources

Title 33—Navigation And Navigable Waters 

Chapter 18—Longshore And Harbor Workers' Compensation 

§ 940 Deputy commissioners

Title 40—Public Buildings, Property, And Works 

Title 40—Appendix

Appalachian Regional Development Act Of 1965 

Title I—The Appalachian Regional Commission

§ 108 Personal financial interests

Page 43 GAO/OGC-97-16 Enclosure
CATEGORY 9—FINANCIAL DISCLOSURE AND CONFLICT OF INTEREST

Title 42—The Public Health And Welfare 

Chapter 6A—Public Health Service 

Subchapter III—National Research Institutes 

Part I—National Foundation For Biomedical Research 

§ 290b Establishment and duties of Foundation

Subchapter XI—Health Maintenance Organizations 

§ 300e-17 Financial disclosure

Chapter 7—Social Security 

Subchapter XI—General Provisions, Peer Review, And Administrative Simplification 

Part B—Peer Review Of Utilization And Quality Of Health Care Services 

§ 1320c-3 Functions of peer review organizations

Title 43—Public Lands

 Chapter 4—District Land Offices

§ 100 Disqualification

Title 50—War And National Defense 

 Chapter 15—National Security 

Subchapter VI—Access To Classified Information

§ 435 Procedures

Page 44 GAO/OGC-97-16 Enclosure
CATEGORY 10—CRIMES AND FAMILY VIOLENCE

Title 10—Armed Forces 

Subtitle A—General Military Law

Part II—Personnel 

Chapter 47—Uniform Code Of Military Justice 

Subchapter X—Punitive Articles 

§ 920 Art. 120. Rape and carnal knowledge

Title 18—Crimes And Criminal Procedure

Part I—Crimes 

Chapter 7—Assault 

§ 115 Influencing, impeding, or retaliating against a Federal official by threatening or injuring a family

member

Chapter 11—Bribery, Graft, And Conflicts Of Interest 

§ 203 Compensation to Members of Congress, officers, and others in matters affecting the Government

§ 205 Activities of officers and employees in claims against and other matters affecting the Government

§ 208 Acts affecting a personal financial interest

Chapter 41—Extortion And Threats 

§ 879 Threats against former Presidents and certain other persons protected by the Secret Service

Chapter 44—Firearms 

§ 921 Definitions

Chapter 51—Homicide

§ 1116 Murder or manslaughter of foreign officials, official guests, or internationally protected persons

Chapter 53—Indians

§ 1169 Reporting of child abuse

Chapter 93—Public Officers And Employees 

§ 1921 Receiving Federal employees' compensation after marriage

Chapter 109A—Sexual Abuse 

§ 2243 Sexual abuse of a minor or ward

Chapter 110A—Domestic Violence

§ 2261 Interstate domestic violence

§ 2262 Interstate violation of protection order

§ 2265 Full faith and credit given to protection orders

§ 2266 Definitions

Chapter 113B—Terrorism

§ 2333 Civil remedies

Part II—Criminal Procedure 

Chapter 203—Arrest And Commitment

§ 3056 Powers, authorities, and duties of United States Secret Service

Chapter 227—Sentences 

Subchapter B—Probation 

§ 3561 Sentence of probation

Part III—Prisons And Prisoners 

Chapter 305—Commitment And Transfer

Page 45 GAO/OGC-97-16 Enclosure II
CATEGORY 10—CRIMES AND FAMILY VIOLENCE

§ 4082 Commitment to Attorney General; residential treatment centers; extension of limits of confinement;

work furlough

Title 21—Food And Drugs

Chapter 13—Drug Abuse Prevention And Control

Subchapter I—Control And Enforcement

Part D—Offenses And Penalties

§ 862 Denial of Federal benefits to drug traffickers and possessors

Title 28—Judiciary And Judicial Procedure

Part VI—Particular Proceedings

Chapter 176—Federal Debt Collection Procedure

Subchapter A—Definitions And General Provisions

§ 3014 Exempt property

Subchapter D—Fraudulent Transfers Involving Debts

§ 3301 Definitions

Title 42—The Public Health And Welfare 

Chapter 6A—Public Health Service

Subchapter II—General Powers And Duties

Part J—Prevention And Control Of Injuries

§ 280b-1a Interpersonal violence within families and among acquaintances

Chapter 7—Social Security 

Subchapter II—Federal Old-Age, Survivors, And Disability Insurance Benefits

§ 408 Penalties

Subchapter XI—General Provisions, Peer Review, And Administrative Simplification 

Part A—General Provisions 

§ 1307 Penalty for fraud

Subchapter XVI—Supplemental Security Income For Aged, Blind, And Disabled

Part B—Procedural And General Provisions

§ 1383a Fraudulent acts; penalties; restitution

Chapter 21A—Privacy Protection 

Subchapter II—Attorney General Guidelines

§ 2000aa-11 Guidelines for Federal officers and employees

Chapter 42—Narcotic Addict Rehabilitation 

Subchapter II—Civil Commitment Of Persons Not Charged With Any Criminal Offense

§ 3411 Definitions

Chapter 46—Justice System Improvement

Subchapter V—Bureau Of Justice Assistance Grant Programs

Part A—Drug Control And System Improvement Grant Program

§ 3751 Description of drug control and system improvement grant program

Subchapter XII-H—Grants To Combat Violent Crimes Against Women

§ 3796gg-1 State grants

§ 3796gg-2 Definitions

Subchapter XII-I—Grants To Encourage Arrest Policies

§ 3796hh Grants

Page 46 GAO/OGC-97-16 Enclosure II
CATEGORY 10—CRIMES AND FAMILY VIOLENCE

§ 3796hh-4 Definitions

Chapter 110—Family Violence Prevention And Services 

§ 10402 State grants authorized

§ 10408 Definitions

§ 10415 Model State leadership grants for domestic violence intervention

Chapter 112—Victim Compensation And Assistance

§ 10602 Crime victim compensation

§ 10603 Crime victim assistance

§ 10607 Services to victims

Chapter 113—State Justice Institute

§ 10701 Definitions

Chapter 136—Violent Crime Control And Law Enforcement

Subchapter II—Crime Prevention

Part B—Local Crime Prevention Block Grant Program

§ 13751 Payments to local governmeents

Subchapter III—Violence Against Women

Part D—Equal Justice For Women In The Courts Act

Subpart 1—Education And Training For Judges And Court Personnel In

State Courts

§ 13992 Training provided by grants

Part E—Violence Against Women Act Improvements

§ 14014 Report on confidentiality of addresses for victims of domestic violence

Subchapter XII—Presidential Summit On Violence And National Commission On Crime

Prevention And Control

§ 14194 Responsibilities of the Commission

Page 47 GAO/OGC-97-16 Enclosure II
CATEGORY 11—LOANS, GUARANTEES, AND PAYMENTS IN AGRICULTURE

Title 7—Agriculture 

Chapter 3—Grain Standards

§ 87f-1 Registration requirements

 Chapter 35—Agricultural Adjustment Act Of 1938 

Subchapter II—Loans, Parity Payments, Consumer Safeguards, Marketing Quotas, And

Marketing Certificates 

Part A—Definitions, Loans, Parity Payments, And Consumer Safeguards 

§ 1308 Payment limitations: production flexibility contracts, marketing loan gains and deficiencies, contract

commodities and oilseeds; regulations

§ 1308-1 Prevention of creation of entities to qualify as separate persons; payments limited to active farmers

Chapter 35A—Price Support Of Agricultural Commodities 

Subchapter III—Nonbasic Agricultural Commodities 

§ 1446 Price support levels for designated nonbasic agricultural commodities

Chapter 50—Agricultural Credit 

Subchapter I—Real Estate Loans

§ 1922 Persons eligible for loans

Subchapter II—Operating Loans 

§ 1941 Persons eligible for loans

Subchapter III—Emergency Loans 

§ 1961 Eligibility for loans

Subchapter IV—Administrative Provisions 

§ 1991 Definitions

§ 2000 Homestead protection

§ 2001 Debt restructuring and loan servicing

Title 15—Commerce And Trade 

Chapter 14A—Aid To Small Business

§ 636 Additional powers

Chapter 14B—Small Business Investment Program 

Subchapter V—Loans To State And Local Development Companies 

§ 697 Development company debentures

Title 20—Education 

Chapter 28—Higher Education Resources And Student Assistance 

Subchapter IV—Student Assistance 

Part B—Federal Family Education Loan Program 

§ 1071 Statement of purpose; nondiscrimination; and appropriations authorized

§ 1078-3 Federal consolidation loans

Part C—William D. Ford Federal Direct Loan Program 

§ 1087e Terms and conditions of loans

Part E—Need Analysis 

§ 1087nn Determination of expected family contribution; data elements

§ 1087oo Family contribution for dependent students

§ 1087pp Family contribution for independent students without dependents other than a spouse

§ 1087qq Family contribution for independent students with dependents other than a spouse

Page 48 GAO/OGC-97-16 Enclosure
CATEGORY 11—LOANS, GUARANTEES, AND PAYMENTS IN AGRICULTURE

§ 1087ss Simplified needs test

§ 1087uu-1 Native American students

§ 1087vv Definitions

Subchapter V—Educator Recruitment, Retention, And Development 

Part C—Teacher Scholarships And Fellowships 

Subpart 1—Paul Douglas Teacher Scholarships 

§ 1104g Exceptions to repayment provisions

Subchapter IX—Graduate Programs 

Part E—Faculty Development Fellowship Program

§ 1134r-5 Exceptions to repayment provisions

 Chapter 57—James Madison Memorial Fellowship Program 

§ 4506 Recipient's eligibility

Title 38—Veterans' Benefits 

Part III—Readjustment And Related Benefits 

Chapter 37—Housing And Small Business Loans 

Subchapter I—General

§ 3701 Definitions

§ 3702 Basic entitlement

§ 3704 Restrictions on loans

Subchapter II—Loans

§ 3710 Purchase or construction of homes

§ 3712 Loans to purchase manufactured homes and lots

Subchapter III—Administrative Provisions 

§ 3726 Withholding of payments, benefits, etc.

§ 3729 Loan fee

 Part IV—General Administrative Provisions 

Chapter 53—Special Provisions Relating To Benefits

§ 5302 Waiver of recovery of claims by the United States

Title 42—The Public Health And Welfare 

Chapter 6A—Public Health Service 

Subchapter II—General Powers And Duties 

Part D—Primary Health Care 

Subpart II—National Health Service Corps Program 

§ 254h-1 Facilitation of effective provision of Corps services

Subpart III—Scholarship Program And Loan Repayment Program 

§ 254l-1 National Health Service Corps Loan Repayment Program

Chapter 8A—Slum Clearance, Urban Renewal, And Farm Housing

Subchapter III—Farm Housing 

§ 1472 Loans for housing and buildings on adequate farms

Page 49 GAO/OGC-97-16 Enclosure
CATEGORY 12—FEDERAL NATURAL RESOURCES AND RELATED LAWS

Title 16—Conservation 

Chapter 1—National Parks, Military Parks, Monuments, And Seashores

Subchapter VI—Sequoia And Yosemite National Parks

§ 45f Mineral King Valley addition authorized

Subchapter VII—Redwood National Park 

§ 79d Acquisition of lands

Subchapter X—North Cascades National Park

§ 90b-2 Owner's retention of right of use and occupancy for agricultural, residential, or commercial

purposes for life or term of years; transfer or assignment of right; termination of use and

Subchapter XVIII—Saratoga National Historical Park

§ 159g Acquisition of lands

Subchapter XIX—Voyageurs National Park 

§ 160c Acquisition of improved property

Subchapter XXIII—Abraham Lincoln Birthplace National Historic Site 

§ 218 Addition of land

Subchapter XXV—Jean Lafitte National Historical Park 

Part A—Generally 

§ 230b Owner's retention of right of use and occupancy for residential purposes for life or fixed term of

years; election of term; fair market value; transfer, assignment or termination; "improved property"

defined

Subchapter XXVII—Olympic National Park 

§ 251h Property retention rights; compensation at fair market value; "improved property" defined

Subchapter XLIV—Virgin Islands National Park 

§ 398d Acquisition of lands, waters, and interests therein

Subchapter LIV—Everglades National Park 

§ 410r-3 Acceptance of additional lands; lands acquired as part of park; reimbursement of revolving fund 

Subchapter LV—Minute Man National Historical Park 

§ 410t Acquisition and transfer of lands; private owner's retention of right of use and occupancy

§ 410x-1 Residential occupancy

Subchapter LVIII—Valley Forge National Historical Park 

§ 410aa-1 Lands and property

Subchapter LIX-C—San Antonio Missions National Historical Park 

§ 410ee Establishment

Subchapter LIX-D—Channel Islands National Park

§ 410ff-1 Acquisition of property

Subchapter LIX-T—Marsh-Billings National Historical Park 

§ 410vv-6 Reservation of use and occupancy

Subchapter LX—National Military Parks 

§ 425m Retained rights

§ 426n Boundary revision of Stones River National Battlefield

§ 429b-2 Retention of right of use and occupation of improved property by owner

Page 50 GAO/OGC-97-16 Enclosure
CATEGORY 12—FEDERAL NATURAL RESOURCES AND RELATED LAWS

Subchapter LXI—National And International Monuments And Memorials 

§ 433k Whitman Mission National Historic Site; acquisition of land; establishment, supervision and

maintenance

§ 441l Exchange of lands; transfer from Federal agency to administrative jurisdiction of Secretary; terms

and conditions of purchase

§ 450e-1 Appomattox Court House National Historical Park

Subchapter LXIII—National Seashore Recreational Areas 

§ 459b-3 Acquisition by condemnation

§ 459c-5 Owner's reservation of right of use and occupancy for fixed term of years or life

§ 459e-1 Acquisition of property

§ 459g-1 Acquisition of property

§ 459h-1 Acquisition of property

§ 459i-3 Acquisition of property

§ 459j-2 Improved property

Subchapter LXIX—Outdoor Recreation Programs

Part B—Land And Water Conservation Fund

§ 460l-6a Admission and special recreation use fees

Subchapter LXX—Ozark National Scenic Riverways 

§ 460m-2 Reservation of use and occupancy of improved property for noncommercial residential purposes;

term; valuation

Subchapter LXXI—Buffalo National River 

§ 460m-9 Acquisition of lands and waters

Subchapter LXXI-A—New River Gorge National River 

§ 460m-16 Acquisition of property

Subchapter LXXIII—Delaware Water Gap National Recreation Area

§ 460o-1 Acquisition of lands

Subchapter LXXV—Whiskeytown-Shasta-Trinity National Recreation Area

§ 460q-1 Acquisition of property

Subchapter LXXIX—Indiana Dunes National Lakeshore

§ 460u-5 Owner's retention of right of use and occupancy for residential purposes

Subchapter LXXXI—Apostle Islands National Lakeshore 

§ 460w-3 Retention rights of owners of improved property

Subchapter LXXXII—Sleeping Bear Dunes National Lakeshore

§ 460x-9 Right of retention of residential use in improved lands

Subchapter LXXXIV—Oregon Dunes National Recreation Area 

§ 460z-6 Land acquisition in recreation area; donation and exchange; railway right-of-way; retention rights

of owners of improved property

Subchapter LXXXVI—Golden Gate National Recreation Area 

§ 460bb-2 Acquisition policy

Subchapter LXXXIX—Big South Fork National River And Recreation Area 

§ 460ee Establishment

Subchapter XC—Cuyahoga Valley National Recreation Area

§ 460ff-1 Acquisition of land

Page 51 GAO/OGC-97-16 Enclosure
CATEGORY 12—FEDERAL NATURAL RESOURCES AND RELATED LAWS

Subchapter XCII—Chickasaw National Recreation Area 

§ 460hh-1 Acquisition of property

Subchapter XCIII—Chattahoochee River National Recreation Area

§ 460ii-1 Acquisition of property

Subchapter XCV—Santa Monica Mountains National Recreation Area

§ 460kk Establishment

Subchapter CXII—Grand Island National Recreation Area 

§ 460aaa-2 Administration

§ 460aaa-3 Acquisition

Chapter 6—Game And Bird Preserves; Protection

§ 698b Right of use and occupancy of improved property on Big Thicket Preserve

§ 698h Right of use and occupancy of improved property on Big Cypress Preserve and Addition

Chapter 28—Wild And Scenic Rivers 

§ 1277 Land acquisition

Chapter 31—Marine Mammal Protection

Subchapter II—Conservation And Protection Of Marine Mammals

§ 1379 Transfer of management authority

Chapter 51—Alaska National Interest Lands Conservation

Subchapter II—Subsistence Management And Use

§ 3113 Definitions

Subchapter VI—Administrative Provisions

§ 3192 Land acquisition authority

Chapter 59—Wetlands Resources

Subchapter II—Revenues For Refuge Operations And The Migratory Bird Conservation

Fund

§ 3911 Sale of admission permit at certain refuge units

 Title 30—Mineral Lands And Mining 

Chapter 2—Mineral Lands And Regulations In General

§ 28f Fee

Chapter 25—Surface Mining Control And Reclamation 

Subchapter VII—Administrative And Miscellaneous Provisions 

§ 1304 Surface owner protection

Title 42—The Public Health And Welfare 

Chapter 24—Disposal Of Atomic Energy Communities 

Subchapter I—General Provisions 

§ 2304 Definitions

Subchapter III—Classification Of Property And Priorities

§ 2333 Transfer of priorities

Title 43—Public Lands 

 Chapter 12—Reclamation And Irrigation Of Lands By Federal Government 

Subchapter I-A—Reclamation Reform 

§ 390bb Definitions

Page 52 GAO/OGC-97-16 Enclosure
CATEGORY 12—FEDERAL NATURAL RESOURCES AND RELATED LAWS

Chapter 12—Reclamation And Irrigation Of Lands By Federal Government 

Subchapter V—Administration Of Existing Projects 

§ 423h Delivery of water to excess lands upon death of spouse

Subchapter VII—Exchange And Amendment Of Farm Units 

§ 451a Persons eligible for benefits

§ 451c Cancellation of charges or liens; credits

Chapter 33—Alaska Native Claims Settlement 

§ 1606 Regional Corporations

Page 53 GAO/OGC-97-16 Enclosure
CATEGORY 13—MISCELLANEOUS Laws

Title 5—Government Organization And Employees

Part I—The Agencies Generally

Chapter 5—Administrative Procedure

Subchapter II—Administrative Procedure

§ 552a Records maintained on individuals

Part III—Employees

Subpart F—Labor-Management And Employee Relations

Chapter 71—Labor-Management Relations

Subchapter I—General Provisions

§ 7103 Definitions; application

Subchapter II—Rights And Duties Of Agencies And Labor Organizations. 

§ 7116 Unfair labor practices

Chapter 72—Antidiscrimination; Right To Petition Congress

Subchapter I—Antidiscrimination In Employment

§ 7202 Marital status

§ 7204 Other prohibitions

Title 10—Armed Forces

Subtitle A—General Military Law

Part II—Personnel

Chapter 88—Military Family Programs And Military Child Care

Subchapter I—Military Family Programs

§ 1787 Reporting of child abuse

Title 12—Banks And Banking 

Chapter 31—National Consumer Cooperative Bank

Subchapter I—Establishment And Operation

§ 3015 Eligibility Of cooperatives

Chapter 32—Foreign Bank Participation In Domestic Markets

§ 3106a Compliance With State And Federal Laws

Title 15—Commerce And Trade

Chapter 14A—Aid To Small Business

§ 633 Small Business Administration

Chapter 41—Consumer Credit Protection

Subchapter IV—Equal Credit Opportunity

§ 1691 Scope of prohibition

Title 20—Education

Chapter 44—Vocational Education

Subchapter I—Vocational Education Assistance To The States

Part B—State Organizational And Planning Responsibilities

§ 2323 State plans

Subchapter V—General Provisions

Part C—Definitions

§ 2471 Definitions

Page 54 GAO/OGC-97-16 Enclosure II
CATEGORY 13—MISCELLANEOUS Laws

Chapter 70—Strengthening And Improvement Of Elementary And

Secondary Schools

Subchapter I—Helping Disadvantaged Children Meet High Standards

Part C—Education Of Migratory Children

§ 6399 Definitions

Title 22—Foreign Relations And Intercourse

Chapter 52—Foreign Service

Subchapter I—General Provisions

§ 3901 Congressional findings and objectives

§ 3905 Personnel actions

Subchapter X—Labor-Management Relations

§ 4102 Definitions

§ 4115 Unfair labor practices

Chapter 58—Diplomatic Security

Subchapter IV—Diplomatic Security Program

§ 4860 Reimbursement of Department of the Treasury

Title 24—Hospitals And Asylums

Chapter 9—Hospitalization Of Mentally Ill Nationals Returned From Foreign Countries

§ 325 Examination of persons admitted

§ 326 Release of patient

Title 26—Internal Revenue Code

Subtitle H—Financing Of Presidential Election Campaigns

Chapter 95—Presidential Election Campaign Fund

§ 9004 Entitlement of eligible candidates to payments

Chapter 96—Presidential Primary Matching Payment Account

§ 9035 Qualified campaign expense limitations

Title 31—Money And Finance

Subtitle I—General

Chapter 7—General Accounting Office

Subchapter III—Personnel

§ 732 Personnel management system

Title 36—Patriotic Societies And Observances

Chapter 3B—Marine Corps League

§ 57a Purposes of corporation

Chapter 7A—Veterans Of Foreign Wars Of The United States

§ 113 Purposes of corporation

Chapter 9—National Observances

§ 169j-3 Members of Commission

Chapter 27—Legion Of Valor Of The United States Of America

§ 633 Principles and objects of corporation

Chapter 32—Veterans Of World War I Of The United States Of America

§ 763 Objects and purposes of corporation

Chapter 33—The Congressional Medal Of Honor Society Of The United States

Of America

Page 55 GAO/OGC-97-16 Enclosure II
CATEGORY 13—MISCELLANEOUS Laws

§ 793 Objects and purposes of corporation

§ 799 Distribution of income or assets to members; loans

Chapter 35—Blinded Veterans Association

§ 859 Distribution of income or assets to members; loans

Chapter 39—Agricultural Hall Of Fame

§ 977 Governing body

Chapter 40—National Woman's Relief Corps, Auxiliary To The Grand Army

Of The Republic

§ 1005 Membership

Chapter 42—Audits Of Federally Chartered Corporations

§ 1101 "Private corporations established under Federal law" defined

Chapter 48—Gold Star Wives Of America

§ 1601 Charter

§ 1602 Powers of corporation

Chapter 53—American Ex-Prisoners Of War

§ 2103 Objects and purposes of corporation

Chapter 58—Catholic War Veterans Of The United States Of America, Inc.

§ 2603 Objects and purposes of corporation

Chapter 60—Navy Wives Clubs Of America

§ 2801 Recognition as corporation and grant of Federal charter

§ 2802 Powers of corporation

§ 2803 Objects and purposes of corporation

Chapter 71—Army And Navy Union Of The United States

§ 3903 Objects and purposes of corporation

Chapter 72—Non-Commissioned Officers Association Of The United States

Of America, Inc.

§ 4003 Objects and purposes of corporation

Chapter 75—Aviation Hall Of Fame

§ 4307 Board of trustees

§ 4309 Board of nominations; composition; duties

Chapter 83—Retired Enlisted Association, Incorporated

§ 5103 Objects and purposes of corporation

Chapter 84—National Fallen Firefighters Foundation

§ 5201 Establishment and purposes of Foundation

Title 42—The Public Health And Welfare

Chapter 6A—Public Health Service

Subchapter II—General Powers And Duties

Part L—Services For Children Of Substance Abusers

§ 280d Grants for services for children of substance abusers

Subchapter XVIII—Adolescent Family Life Demonstration Projects

§ 300z Findings and purposes

Subchapter XXIV—HIV Health Care Services Program

Part B—Care Grant Program

Subpart I—General Grant Provisions

§ 300ff-27a Spousal notification

Page 56 GAO/OGC-97-16 Enclosure II
CATEGORY 13—MISCELLANEOUS Laws

Part C—Early Intervention Services

Subpart I—Formula Grants For States

§ 300ff-48 Testing and other early intervention services for State prisoners

Chapter 13—School Lunch Programs

§ 1766 Child and adult care food program

Chapter 21—Civil Rights

Subchapter I—Generally

§ 1986 Action for neglect to prevent

Chapter 35—Programs For Older Americans

Subchapter III—Grants For State And Community Programs On Aging

Part A—General Provisions

§ 3027 State plans

Subchapter IV—Training, Research, And Discretionary Projects

And Programs

Part B—Research, Demonstrations, And Other Activities

§ 3035a Demonstration projects

Chapter 62—Intergovernmental Personnel Program

Subchapter II—Strengthening State And Local Personnel Administration

§ 4728 Transfer of functions

Chapter 94—Low-Income Energy Assistance

Subchapter II—Low-Income Home Energy Assistance

§ 8624 Applications and requirements

Chapter 105—Community Services Programs

Subchapter II-B—Child Care And Development Block Grant

§ 9858n Definitions

Chapter 120—Enterprise Zone Development

§ 11504 Waiver or modification of housing and community development rules in enterprise zones

Chapter 129—National And Community Service

Subchapter I—National And Community Service State Grant Program

Division F—Administrative Provisions

§ 12639 Evaluation

Title 46—Shipping

Subtitle II—Vessels And Seamen

Part G—Merchant Seamen Protection And Relief

Chapter 113—Official Logbooks

§ 11301 Logbook and entry requirements

Title 46—Appendix

Chapter 21—Death On The High Seas By Wrongful Act

§ 761 Right of action; where and by whom brought

Page 57 GAO/OGC-97-16 Enclosure II
CATEGORY 13—MISCELLANEOUS Laws

Title 48—Territories And Insular Possessions

Chapter 4—Puerto Rico

Subchapter I—General Provisions

§ 736 Puerto Rican law modified

Chapter 8—Guano Islands

§ 1413 Completion of proof on death of discoverer

§ 1415 Restrictions upon exportation

§ 1418 Employment of land and naval forces in protection of rights

Chapter 12—The Virgin Islands

Subchapter II—Bill Of Rights

§ 1561 Rights and prohibitions

Title 50—War And National Defense

Title 50—Appendix

Trading With The Enemy Act Of 1917

§ 9 Claims to property transferred to custodian; notice of claim; filing; return of property; suits to

recover; sale of claimed property in time of war or during national emergency

§ 31 "Member of the former ruling family" defined

§ 32 Return of property

Military Selective Service Act; June 24, 1948

§ 456 Deferments and exemptions from training and service

Restitution For World War II Internment Of Japanese-Americans And Aleuts

Title I—United States Citizens Of Japanese Ancestry And Resident

Japanese Aliens

§ 1989b-4 Restitution

§ 1989b-7 Definitions

War Claims Act; July 3, 1948

Title I

§ 2004 Internees

§ 2005 Prisoners of war

§ 2015 Retention benefits to merchant seamen

§ 2016 Philippines

Title II

§ 2017a Claims authorized

§ 2017c Nationality of claimants

Organic Laws Of The United States

Ordinance Of 1787: The Northwest Territorial Government

Page 58 GAO/OGC-97-16 Enclosure II