Subtitle C—Authority for Certain Cooperative Agreements
Sec. 821. Cooperative agreements with State tax authorities.
–Subtitle D—Administrative Practice and Procedural Simplification
Sec. 831. Notification of reasons for termination or denial of installment agree-
ments.
Sec. 832. Joint return may be made after separate returns without full pay-
ment of tax.
Sec. 833. Offers-in-compromise.
Sec. 834. Preliminary notice requirement.
Sec. 835. Penalties under section 6672.
Sec. 836. Required content of certain notices.
Sec. 837. Required notice of certain payments.
Sec. 838. Improved procedures for notifying Service of change of address or
name.
Sec. 839. Rights and responsibilities of divorced individuals.
TITLE IX—FINANCING PROVISIONS
Sec. 901. Certain amounts derived from foreign corporations treated as unre-
lated business taxable income.
Sec. 902. Special rules for rental use of dwelling for less than 15 days per year.
Sec. 903. Loss carryovers and carrybacks not excluded in applying taxable in-
come limitation on certain reserve deductions.
Sec. 904. Extension of withholding to certain gambling winnings.
TITLE X—TECHNICAL CORRECTIONS
Subtitle A—Revenue Provisions
Sec. 1001. Amendments related to Revenue Reconciliation Act of 1990.
Sec. 1002. Amendments related to Revenue Reconciliation Act of 1993.
Sec. 1003. Miscellaneous provisions.
Subtitle B—Income Security and Human Resource Amendments
PART I—AMENDMENTS RELATING TO OLD-AGE, SURVIVORS, AND DISABILITY
INSURANCE PROGRAM
Sec. 1011. Technical corrections related to OASDI in the Omnibus Budget
Reconciliation Act of 1990.
Sec. 1012. Elimination of rounding distortion in the calculation of the old-age,
survivors, and disability insurance contribution and benefit
base and the earnings test exempt amounts.
PART II—HUMAN RESOURCES PROVISIONS
Sec. 1016. Corrections related to the income security and human resources pro-
visions of the Omnibus Budget Reconciliation Act of 1990.
Sec. 1017. Technical corrections related to the human resource and income se-
curity provisions of Omnibus Budget Reconciliation Act of
1989.
Sec. 1018. Elimination of obsolete provisions relating to treatment of the
earned income tax credit.
Sec. 1019. Redesignation of certain provisions.
Subtitle C—Tariff and Customs
Sec. 1021. Technical amendments to the Harmonized Tariff Schedule of the
United States.
Sec. 1022. Clarification regarding the application of customs user fees.
Sec. 1023. Technical amendments to the Omnibus Trade and Competitiveness
Act of 1988.
Sec. 1024. Technical amendment to the Customs and Trade Act of 1990.
Sec. 1025. Technical amendments regarding certain beneficiary countries.
Sec. 1026. Clarification of fees for certain customs services.
Sec. 1027. Conforming amendment to section 337 of the Tariff Act of 1930.
TITLE I—PROVISIONS RELATING
TO INDIVIDUALS
Subtitle A—Provisions Relating to
Rollover of Gain on Sale of
Principal Residence
SEC. 101. MULTIPLE SALES WITHIN ROLLOVER PERIOD.
(a) GENERAL RULE.—
(1) Section 1034 (relating to rollover of gain on
sale of principal residence) is amended by striking
subsection (d).
(2) Paragraph (4) of section 1034(c) is amend-
ed to read as follows:
‘‘(4) If the taxpayer, during the period de-
scribed in subsection (a), purchases more than 1 res-
idence which is used by him as his principal resi-
dence at some time within 2 years after the date of
the sale of the old residence, only the first of such
residences so used by him after the date of such sale
shall constitute the new residence.’’
the necessary costs and expenses of administration and
the reimbursement of the United States for the amount
expended in the redemption of the circulating notes of
such financial institution.
‘‘(d) PAYMENT BY OTHER MEANS.—
‘‘(1) AUTHORITY
TO
PRESCRIBE
REGULA-
TIONS.—The Secretary shall prescribe such regula-
tions as the Secretary deems necessary to receive
payment by commercially acceptable means, includ-
ing regulations that—
‘‘(A) specify which methods of payment by
commercially acceptable means will be accept-
able,
‘‘(B) specify when payment by such means
will be considered received,
‘‘(C) identify types of nontax matters re-
lated to payment by such means that are to be
resolved by persons ultimately liable for pay-
ment and financial intermediaries, without the
involvement of the Secretary, and
‘‘(D) ensure that tax matters will be re-
solved by the Secretary, without the involve-
ment of financial intermediaries.
‘‘(2) 
AUTHORITY
TO
ENTER
INTO
CON-
TRACTS.—Notwithstanding section 3718(f) of title
ance to the credit of the alternate payee
shall not include any amount payable to
the employee.’’
(2) Section 402(c) (relating to rules applicable
to rollovers from exempt trusts) is amended by strik-
ing paragraph (10).
(3) Paragraph (1) of section 55(c) (defining
regular tax) is amended by striking ‘‘shall not in-
clude any tax imposed by section 402(d) and’’.
(4) Paragraph (8) of section 62(a) (relating to
certain portion of lump-sum distributions from pen-
sion plans taxed under section 402(d)) is hereby
repealed.
(5) Section 401(a)(28)(B) (relating to coordina-
tion with distribution rules) is amended by striking
clause (v).
(6) Subparagraph (B)(ii) of section 401(k)(10)
(relating to distributions that must be lump-sum dis-
tributions) is amended to read as follows:
‘‘(ii) LUMP-SUM DISTRIBUTION.—For pur-
poses of this subparagraph, the term ‘lump-sum
distribution’ means any distribution of the bal-
ance to the credit of an employee immediately
before the distribution.’’