datamatters24/research-document-archive huggingface dataset:
Subtitle B—Tax Court Procedures
Sec. 811. Overpayment determinations of Tax Court.
Sec. 812. Awarding of administrative costs.
Sec. 813. Redetermination of interest pursuant to motion.
Sec. 814. Application of net worth requirement for awards of litigation costs.
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
and such amount shall be paid out of such assets in pref-
erence to any other claims whatsoever against such finan-
cial institution, issuer, or guaranteeing institution, except
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
31, United States Code, the Secretary is authorized
to enter into contracts to obtain services related to
receiving payment by other means where cost bene-
ficial to the Government and is further authorized to
pay any fees required by such contracts.
‘‘(3) SPECIAL PROVISIONS FOR USE OF CREDIT
CARDS.—If use of credit cards is accepted as a
method of payment of taxes pursuant to subsection
(a)—
‘‘(A) a payment of internal revenue taxes
(or a payment for internal revenue stamps) by
a person by use of a credit card shall not be
subject to section 161 of the Truth-in-Lending
Act (15 U.S.C. 1666), or to any similar provi-
sions of State law, if the error alleged by the
person is an error relating to the underlying tax
liability, rather than an error relating to the
credit card account such as a computational
error or numerical transposition in the credit
card transaction or an issue as to whether the
‘‘(iii) COMMUNITY PROPERTY LAWS.—
The provisions of this paragraph shall be
applied without regard to community prop-
erty laws.
‘‘(iv) AMOUNTS
SUBJECT
TO
PEN-
ALTY.—This paragraph shall not apply to
amounts described in subparagraph (A) of
section 72(m)(5) to the extent that section
72(m)(5) applies to such amounts.
‘‘(v) BALANCE
TO
CREDIT
OF
EM-
PLOYEE NOT TO INCLUDE AMOUNTS PAY-
ABLE UNDER QUALIFIED DOMESTIC RELA-
TIONS ORDER.—For purposes of this para-
graph, the balance to the credit of an em-
ployee shall not include any amount pay-
able to an alternate payee under a quali-
fied domestic relations order (within the
meaning of section 414(p)).
‘‘(vi) TRANSFERS TO COST-OF-LIVING
ARRANGEMENT
NOT
TREATED
AS
DIS-
TRIBUTION.—For purposes of this para-
graph, the balance to the credit of an em-
ployee under a defined contribution plan
shall not include any amount transferred
from such defined contribution plan to a
qualified cost-of-living arrangement (within
the meaning of section 415(k)(2)) under a
defined benefit plan.
‘‘(vii) LUMP-SUM
DISTRIBUTIONS
OF
ALTERNATE PAYEES.—If any distribution
or payment of the balance to the credit of
an employee would be treated as a lump-
sum distribution, then, for purposes of this
paragraph, the payment under a qualified
domestic relations order (within the mean-
ing of section 414(p)) of the balance to the
credit of an alternate payee who is the
spouse or former spouse of the employee
shall be treated as a lump-sum distribu-
tion. For purposes of this clause, the bal-
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’’.
(c) CONFORMING AMENDMENTS.—Clause (ii) of sec-
tion 408(k)(6)(C) and clause (ii) of section 408(k)(6)(F)
are each amended by striking ‘‘subparagraph (A)(iii)’’ and
inserting ‘‘subparagraph (A)(ii)’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to years beginning after December
31, 1993.
SEC. 212. TAX EXEMPT ORGANIZATIONS ELIGIBLE UNDER
SECTION 401(k).
(a) GENERAL RULE.—Subparagraph (B) of section
401(k)(4) is amended to read as follows:
‘‘(B) STATE
AND
LOCAL
GOVERNMENTS
NOT ELIGIBLE.—A cash or deferred arrange-
ment shall not be treated as a qualified cash or
deferred arrangement if it is part of a plan
maintained by a State or local government or
political subdivision thereof, or any agency or
instrumentality thereof. This subparagraph
shall not apply to a rural cooperative plan.’’
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to plan years beginning after De-
cember 31, 1993, but shall not apply to any cash or de-
ferred arrangement to which clause (i) of section
1116(f)(2)(B) of the Tax Reform Act of 1986 applies.
SEC. 213. DUTIES OF SPONSORS OF CERTAIN PROTOTYPE
PLANS.
(a) IN GENERAL.—The Secretary of the Treasury
may, as a condition of sponsorship, prescribe rules defin-
ing the duties and responsibilities of sponsors of master
and prototype plans, regional prototype plans, and other
Internal Revenue Service preapproved plans.
(b) DUTIES RELATING TO PLAN AMENDMENT, NOTI-
FICATION OF ADOPTERS, AND PLAN ADMINISTRATION.—
The duties and responsibilities referred to in subsection
(a) may include—
(1) the maintenance of lists of persons adopting
the sponsor’s plans, including the updating of such
lists not less frequently than annually,
(2) the furnishing of notices at least annually
to such persons and to the Secretary or his delegate,
in such form and at such time as the Secretary shall
prescribe,
(3) duties relating to administrative services to
such persons in the operation of their plans, and
(4) other duties that the Secretary considers
necessary to ensure that—
(A) the master and prototype, regional
prototype, and other preapproved plans of
adopting employers are timely amended to meet
the requirements of the Internal Revenue Code
V
103D CONGRESS
1ST SESSION
H. R. 3418
To authorize the Secretary of Transportation to issue a certificate of docu-
mentation with appropriate endorsement for employment in the coastwise
trade of the United States for the vessel SEA MISTRESS.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 28, 1993
Ms. BYRNE introduced the following bill; which was referred to the Committee
on Merchant Marine and Fisheries
A BILL
To authorize the Secretary of Transportation to issue a
certificate of documentation with appropriate endorse-
ment for employment in the coastwise trade of the Unit-
ed States for the vessel SEA MISTRESS.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
That notwithstanding section 27 of the Merchant Marine
Act, 1920 (46 App. U.S.C. 883), the Act of June 19, 1886
(46 App. U.S.C. 289), and section 12106 of title 46, Unit-
ed States Code, the Secretary of Transportation may issue
a certificate of documentation with appropriate endorse-
ment for employment in the coastwise trade of the United
of 1986 or of any rule or regulation of the Sec-
retary, and
(B) adopting employers receive timely noti-
fication of amendments and other actions taken
by sponsors with respect to their plans.
Subtitle C—Nondiscrimination
Provisions
SEC. 221. DEFINITION OF HIGHLY COMPENSATED EM-
PLOYEES.
(a) IN GENERAL.—Paragraph (1) of section 414(q)
(defining highly compensated employee) is amended to
read as follows:
‘‘(1) IN
GENERAL.—The term ‘highly com-
pensated employee’ means any employee who—
‘‘(A) was a 5-percent owner at any time
during the year or the preceding year, or
‘‘(B) had compensation for the preceding
year from the employer in excess of $50,000.
The Secretary shall adjust the $50,000 amount
under subparagraph (B) at the same time and in the
same manner as under section 415(d).’’
(b) SPECIAL RULE WHERE NO EMPLOYEES TREAT-
ED AS HIGHLY COMPENSATED.—Paragraph (2) of section
414(q) is amended to read as follows:
States for the vessel SEA MISTRESS (United States offi-
cial number 696806).
Æ
(FF 1067), DOWNES (FF 1070), BLAKELY (FF
1072), and PAUL (FF 1080).
(2) EGYPT.—To the Government of Egypt, the
‘‘KNOX’’ class frigates JESSE L. BROWN (FFT
1089) and MOINESTER (FFT 1097).
(3) MOROCCO.—To the Government of Mo-
rocco, the ‘‘KNOX’’ class frigate VALDEZ (FF
1096).
(4) OMAN.—To the Government of Oman, the
‘‘KNOX’’ class frigate MILLER (FF 1091).
(5) SPAIN.—To the Government of Spain, the
‘‘KNOX’’ class frigates AYLWIN (FF 1081) and
PHARRIS (FF 1094).
(6) TAIWAN.—To the Coordination Council for
North American Affairs (which is the Taiwan instru-
mentality designated pursuant to section 10(a) of
the Taiwan Relations Act), the ‘‘KNOX’’ class frig-
ates JOSEPH HEWES (FFT 1078), COOK (FF
1083), and BARBEY (FF 1088).
(7) THAILAND.—To the Government of Thai-
land, 
the 
‘‘KNOX’’ 
class 
frigates 
MARVIN
SHIELDS (FF 1066), HAROLD E. HOLT (FF
1074), OUELLET (FF 1077), and TRUETT (FFT
1095).
405
(2) articles entered after December 31, 1991,
and before such 15th day, which are not liquidated
before such 15th day.
SEC. 1026. CLARIFICATION OF FEES FOR CERTAIN CUS-
TOMS SERVICES.
(a) IN GENERAL.—Section 13031(b)(9)(A) of the
Consolidated Omnibus Budget Reconciliation Act of 1985
(19 U.S.C. 58c(b)(9)(A)) is amended—
(1) by striking ‘‘centralized hub facility or’’ in
clause (i); and
(2) in clause (ii)—
(A) by striking ‘‘facility—’’ and inserting
‘‘facility or centralized hub facility—’’,
(B) by striking ‘‘customs inspectional’’ in
subclause (I), and
(C) by striking ‘‘at the facility’’ in
subclause (I) and inserting ‘‘for the facility’’.
(b) DEFINITIONS.—Section 13031(b)(9)(B)(i) of the
Consolidated Omnibus Budget Reconciliation Act of 1985
(19 U.S.C. 58c(b)(9)(B)(i)) is amended—
(1) by striking ‘‘, as in effect on July 30,
1990’’, and
(2) by adding at the end thereof the following
new sentence: ‘‘Nothing in this paragraph shall be
construed as prohibiting the Secretary of the Treas-
282 
(G) One individual representing the re-
gional managed care support contractor of the 
South region of the TRICARE program ap-
pointed by such contractor. 
(H) One individual representing the re-
gional managed care support contractor of the 
West region of the TRICARE program appointed 
by such contractor. 
(I) Not more than three individuals rep-
resenting the non-profit organization the Mili-
tary Coalition appointed by such organization. 
(J) One individual representing the Amer-
ican Academy of Pediatrics appointed by such 
organization. 
(K) One individual representing the Na-
tional Association of Children’s Hospitals ap-
pointed by such organization. 
(L) One individual representing military 
families who is not an employee of an organiza-
tion representing such families. 
(M) Any other individual as determined by 
the Chief Medical Officer of the TRICARE pro-
gram. 
(2) TERMS.—Each member shall be appointed 
for the life of the working group. A vacancy in the 
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of employees covered by an agreement which
the Secretary of Labor finds to be a collective
bargaining agreement between employee rep-
resentatives and the employer.
Except as provided by the Secretary, the employer
may elect to apply subparagraph (A), (B), (C), or
(D) by substituting a shorter period of service,
smaller number of hours or months, or lower age for
the period of service, number of hours or months, or
age (as the case may be) specified in such subpara-
graph.’’
(B) Subparagraph (A) of section 414(r)(2) is
amended by striking ‘‘subsection (q)(8)’’ and insert-
ing ‘‘paragraph (9)’’.
(3) Subparagraph (A) of section 401(a)(17) is
amended by striking the last sentence.
(4) Subsection (l) of section 404 is amended by
striking the last sentence.
(5) Section 1114(c)(4) of the Tax Reform Act
of 1986 is amended by adding at the end the follow-
ing new sentence: ‘‘Any reference in this paragraph
to section 414(q) shall be treated as a reference to
such section as in effect before the Tax Simplifica-
tion and Technical Corrections Act of 1993.’’
(1) by striking ‘‘the $10’’ and inserting
‘‘$100’’, and
(2) 
by 
striking 
‘‘$5,000’’ 
and 
inserting
‘‘$50,000’’.
(d) CONFORMING AMENDMENTS.—
(1) Paragraph (1) of section 6047(f) is amend-
ed to read as follows:
‘‘(1) For provisions relating to penalties for fail-
ures to file returns and reports required under this
section, see sections 6652(e), 6721, and 6722.’’
(2) Subsection (e) of section 6652 is amended
by adding at the end thereof the following new sen-
tence: ‘‘This subsection shall not apply to any return
or statement which is an information return de-
scribed in section 6724(d)(1)(C)(ii) or a payee state-
ment described in section 6724(d)(2)(U).’’
(3) Subsection (a) of section 6693 is amended
by adding at the end thereof the following new sen-
tence: ‘‘This subsection shall not apply to any report
which is an information return described in section
6724(d)(1)(C)(i) or a payee statement described in
section 6724(d)(2)(T).’’
(e) EFFECTIVE DATE.—The amendments made by
this section shall apply to returns, reports, and other
statements the due date for which (determined without re-
gard to extensions) is after December 31, 1993.
‘‘PART IV—SPECIAL RULES FOR LARGE
PARTNERSHIPS
‘‘Sec. 771. Application of subchapter to large partnerships.
‘‘Sec. 772. Simplified flow-through.
‘‘Sec. 773. Computations at partnership level.
‘‘Sec. 774. Other modifications.
‘‘Sec. 775. Large partnership defined.
‘‘Sec. 776. Special rules for partnerships holding oil and gas
properties.
‘‘Sec. 777. Regulations.
‘‘SEC. 771. APPLICATION OF SUBCHAPTER TO LARGE PART-
NERSHIPS.
‘‘The preceding provisions of this subchapter to the
extent inconsistent with the provisions of this part shall
not apply to a large partnership and its partners.
‘‘SEC. 772. SIMPLIFIED FLOW-THROUGH.
‘‘(a) GENERAL RULE.—In determining the income
tax of a partner of a large partnership, such partner shall
take into account separately such partner’s distributive
share of the partnership’s—
‘‘(1) taxable income or loss from passive loss
limitation activities,
‘‘(2) taxable income or loss from other activi-
ties,
‘‘(3) net capital gain (or net capital loss)—
‘‘(A) to the extent allocable to passive loss
limitation activities, and
‘‘(B) to the extent allocable to other activi-
ties,
3020 of this title is in effect and a number of 
months of the entitlement so transferred remain un-
utilized, the individual may elect to revoke all or a 
portion of the entitlement so transferred that re-
mains unutilized. 
‘‘(2) AVAILABILITY
OF
REVOKED
ENTITLE-
MENT.—Any entitlement revoked by an individual 
under this paragraph shall no longer be available to 
the dependent to whom transferred, but shall be 
available to the individual instead for educational as-
sistance under chapter 33 of this title in accordance 
with the provisions of this section. 
‘‘(3) AVAILABILITY OF UNREVOKED ENTITLE-
MENT.—Any entitlement described in paragraph (1) 
that is not revoked by an individual in accordance 
with that paragraph shall remain available to the de-
pendent or dependents concerned in accordance with 
the current transfer of such entitlement under sec-
tion 3020 of this title. 
‘‘(d) POST-9/11 EDUCATIONAL ASSISTANCE.— 
‘‘(1) IN GENERAL.—Subject to paragraph (2) 
and except as provided in subsection (e), an indi-
vidual making an election under subsection (a) shall 
be entitled to educational assistance under this chap-
ter in accordance with the provisions of this chapter,
withdrawn from warehouse for consumption, on or after 
the 15th day after the date of enactment of this Act. 
Æ 
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withdrawn from warehouse for consumption, on or after 
the 15th day after the date of enactment of this Act. 
Æ 
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335
‘‘(B) REPETITIVE
VIOLATIONS.—If the
Customs Service determines that a repeat neg-
ligent violation occurs relating to the same
issue, the penalty amount for the 2d violation
shall be in an amount not to exceed 50 percent
of the total actual or potential loss of revenue.
The penalty amount for each succeeding repet-
itive negligent violation shall be in an amount
not to exceed the actual or potential loss of rev-
enue. If the same party commits a nonrepetitive
violation, that violation shall be subject to a
penalty not to exceed 20 percent of the actual
or potential loss of revenue.
‘‘(3) PRIOR DISCLOSURE.—
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), if the person concerned discloses the
circumstances of a violation of subsection (a)
before, or without knowledge of the commence-
ment of, a formal investigation of such viola-
tion, the monetary penalty assessed under this
subsection may not exceed—
‘‘(i) if the violation resulted from
fraud, an amount equal to the actual or
potential revenue of which the United
IB 
Union Calendar No. 335 
112TH CONGRESS 
2D SESSION 
H. R. 4310 
[Report No. 112–479] 
To authorize appropriations for fiscal year 2013 for military activities of 
the Department of Defense, to prescribe military personnel strengths 
for fiscal year 2013, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 29, 2012 
Mr. MCKEON (for himself and Mr. SMITH of Washington) (both by request): 
introduced the following bill; which was referred to the Committee on 
Armed Services 
MAY 11, 2012 
Reported with amendments, committed to the Committee of the Whole House 
on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on March 29, 2012] 
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A BILL 
To authorize appropriations for fiscal year 2013 for military 
activities of the Department of Defense, to prescribe 
military personnel strengths for fiscal year 2013, and 
for other purposes. 
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Sako Mannlicher-Style Carbine
Sako Varmint Heavy Barrel
Sako TRG–S Bolt-Action Rifle
Sauer 90 Bolt-Action Rifle
Savage 110G Bolt-Action Rifle
Savage 110CY Youth/Ladies Rifle
Savage 110WLE One of One Thousand Limited Edition Rifle
Savage 110GXP3 Bolt-Action Rifle
Savage 110F Bolt-Action Rifle
Savage 110FXP3 Bolt-Action Rifle
Savage 110GV Varmint Rifle
Savage 112FV Varmint Rifle
Savage Model 112FVS Varmint Rifle
Savage Model 112BV Heavy Barrel Varmint Rifle
Savage 116FSS Bolt-Action Rifle
Savage Model 116FSK Kodiak Rifle
Savage 110FP Police Rifle
Steyr-Mannlicher Sporter Models SL, L, M, S, S/T
Steyr-Mannlicher Luxus Model L, M, S
Steyr-Mannlicher Model M Professional Rifle
Tikka Bolt-Action Rifle
Tikka Premium Grade Rifles
Tikka Varmint/Continental Rifle
Tikka Whitetail/Battue Rifle
Ultra Light Arms Model 20 Rifle
Ultra Light Arms Model 28, Model 40 Rifles
Voere VEC 91 Lightning Bolt-Action Rifle
Voere Model 2165 Bolt-Action Rifle
Voere Model 2155, 2150 Bolt-Action Rifles
Weatherby Mark V Deluxe Bolt-Action Rifle
Weatherby Lasermark V Rifle
Weatherby Mark V Crown Custom Rifles
Weatherby Mark V Sporter Rifle
Weatherby Mark V Safari Grade Custom Rifles
Weatherby Weathermark Rifle
Weatherby Weathermark Alaskan Rifle
Weatherby Classicmark No. 1 Rifle
Weatherby Weatherguard Alaskan Rifle
Weatherby Vanguard VGX Deluxe Rifle
Weatherby Vanguard Classic Rifle
Weatherby Vanguard Classic No. 1 Rifle
Weatherby Vanguard Weatherguard Rifle
Wichita Classic Rifle
Wichita Varmint Rifle
Winchester Model 70 Sporter
Winchester Model 70 Sporter WinTuff
Winchester Model 70 SM Sporter
Winchester Model 70 Stainless Rifle
Winchester Model 70 Varmint
Winchester Model 70 Synthetic Heavy Varmint Rifle
Winchester Model 70 DBM Rifle
Winchester Model 70 DBM–S Rifle
Winchester Model 70 Featherweight
Winchester Model 70 Featherweight WinTuff
Winchester Model 70 Featherweight Classic