dreamproit/uscode huggingface dataset:
16 U.S.C. § 2436 (CONSERVATION)
§ 2436. Regulations
(a) In general
The Secretary of Commerce, after consultation with the Secretary of State, the Secretary of the department in which the Coast Guard is operating, and the heads of other appropriate departments or agencies of the United States, shall promulgate such regulations as are necessary and appropriate to implement the provisions of this chapter.
(b) Regulations to implement conservation measures
(1) In general
Notwithstanding subsections (b), (c), and (d) of section 553 of title 5, the Secretary of Commerce may publish in the Federal Register a final regulation to implement any conservation measure for which the Secretary of State notifies the Commission under section 2434(a)(1) of this title—
(A) that has been in effect for 12 months or less;
(B) that is adopted by the Commission; and
(C) with respect to which the Secretary of State, does not notify Commission in accordance with section 2434(a)(1) of this title within the time period allotted for objections under Article IX of the Convention.
(2) Entering into force
Upon publication of such regulation in the Federal Register, such conservation measure shall enter into force with respect to the United States.
(Pub. L. 98–623, title III, § 307, Nov. 8, 1984, 98 Stat. 3401; Pub. L. 114–81, title I, § 106(2), Nov. 5, 2015, 129 Stat. 658.)
heading: Amendments
text: 2015—Pub. L. 114–81 designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).
heading: Transfer of Functions
text: For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.
16 U.S.C. § 3637 (CONSERVATION)
§ 3637. Prohibited acts and penalties
(a) Unlawful acts
It is unlawful for any person or vessel subject to the jurisdiction of the United States—
(1) to violate any provision of this chapter, or of any regulation adopted hereunder, or of any Fraser River Panel regulation approved by the United States under the Treaty;
(2) to refuse to permit any officer authorized to enforce the provisions of this chapter to board a fishing vessel subject to such person’s control for purposes of conducting any search, investigation, or inspection in connection with the enforcement of this chapter;
(3) to forcibly assault, resist, oppose, impede, intimidate, or interfere with any such authorized officer in the conduct of any search, investigation, or inspection described in paragraph (2);
(4) to resist a lawful arrest for any act prohibited by this section;
(5) to ship, transport, offer for sale, sell, purchase, import, export, or have custody, control, or possession of, any fish taken or retained in violation of this chapter;
(6) to interfere with, delay, or prevent, by any means, the apprehension or arrest of another person, knowing that such other person has committed any act prohibited by this section.
(b) Additional prohibitions and enforcement
For additional prohibitions relating to this chapter and enforcement of this chapter, see section 1826g of this title.
(Pub. L. 99–5, § 8, Mar. 15, 1985, 99 Stat. 12; Pub. L. 114–81, title I, § 104, Nov. 5, 2015, 129 Stat. 657.)
heading: Amendments
text: 2015—Subsec. (a)(2). Pub. L. 114–81, § 104(1)(B), made technical amendment to reference in original act which appears as a reference to “this chapter”.
Pub. L. 114–81, § 104(1)(A), inserted “, investigation,” after “search”.
Subsec. (a)(3). Pub. L. 114–81, § 104(2), inserted “, investigation,” after “search” and substituted “paragraph (2);” for “subparagraph (2);”.
Subsec. (a)(5). Pub. L. 114–81, § 104(3), made technical amendment to reference in original act which appears as a reference to “this chapter”.
Subsecs. (b) to (f). Pub. L. 114–81, § 104(4), added subsec. (b) and struck out former subsecs. (b) to (f), which related to civil penalty, criminal penalty, forfeiture, enforcement authority, and jurisdiction.
heading: Transfer of Functions
text: For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.
16 U.S.C. § 5009 (CONSERVATION)
§ 5009. Unlawful activities
It is unlawful for any person or fishing vessel subject to the jurisdiction of the United States—
(1) to fish for any anadromous fish in the Convention area;
(2) to retain on board any anadromous fish taken incidentally in a fishery directed at nonanadromous fish in the Convention area;
(3) to fail to return immediately to the sea any anadromous fish taken incidentally in a fishery directed at nonanadromous fish in the Convention area;
(4) to ship, transport, offer for sale, sell, purchase, import, export, or have custody, control, or possession of, any anadromous fish taken or retained in violation of the Convention, this chapter, or any regulation issued under this chapter;
(5) to refuse to permit any enforcement officer to board a fishing vessel subject to such person’s control for purposes of conducting any search, investigation, or inspection in connection with the enforcement of the Convention, this chapter, or any regulation issued under this chapter;
(6) to forcibly assault, resist, oppose, impede, intimidate, or interfere with any enforcement officer in the conduct of any search, investigation, or inspection described in paragraph (5);
(7) to resist a lawful arrest or detection for any act prohibited by this section;
(8) to interfere with, delay, or prevent, by any means, the apprehension, arrest, or detection of another person, knowing that such person has committed any act prohibited by this section; or
(9) to violate any provision of the Convention, this chapter, or any regulation issued under this chapter.
(Pub. L. 102–567, title VIII, § 810, Oct. 29, 1992, 106 Stat. 4313; Pub. L. 102–587, title VIII, § 8010, Nov. 4, 1992, 106 Stat. 5103; Pub. L. 106–562, title III, § 304(a), Dec. 23, 2000, 114 Stat. 2806; Pub. L. 114–81, title I, § 103(a), Nov. 5, 2015, 129 Stat. 657.)
heading: Codification
text: Title VIII of Pub. L. 102–567 and Pub. L. 102–587 enacted substantially identical sections. Title VIII of Pub. L. 102–587 was repealed by Pub. L. 106–562.
heading: Amendments
text: 2015—Pars. (5), (6). Pub. L. 114–81 inserted “, investigation,” after “search”.
16 U.S.C. § 5010 (CONSERVATION)
§ 5010. Additional prohibitions and enforcement
For additional prohibitions relating to this chapter and enforcement of this chapter, see section 1826g of this title.
(Pub. L. 102–567, title VIII, § 811, Oct. 29, 1992, 106 Stat. 4314; Pub. L. 102–587, title VIII, § 8011, Nov. 4, 1992, 106 Stat. 5103; Pub. L. 106–562, title III, § 304(a), Dec. 23, 2000, 114 Stat. 2806; Pub. L. 114–81, title I, § 103(b), Nov. 5, 2015, 129 Stat. 657.)
heading: Codification
text: Title VIII of Pub. L. 102–567 and Pub. L. 102–587 enacted substantially identical sections. Title VIII of Pub. L. 102–587 was repealed by Pub. L. 106–562.
heading: Amendments
text: 2015—Pub. L. 114–81 amended section generally. Prior to amendment, section related to civil penalties, offenses, and forfeiture.
16 U.S.C. § 5606 (CONSERVATION)
§ 5606. Prohibited acts and enforcement
(a) Prohibition
It is unlawful for any person or vessel that is subject to the jurisdiction of the United States—
(1) to violate any regulation issued under this chapter or any measure that is legally binding on the United States under the Convention;
(2) to refuse to permit any authorized enforcement officer to board a fishing vessel that is subject to the person’s control for purposes of conducting any search, investigation, or inspection in connection with the enforcement of this chapter, any regulation issued under this chapter, or any measure that is legally binding on the United States under the Convention;
(3) forcibly to assault, resist, oppose, impede, intimidate, or interfere with any authorized enforcement officer in the conduct of any search, investigation, or inspection described in paragraph (2);
(4) to resist a lawful arrest for any act prohibited by this section;
(5) to ship, transport, offer for sale, sell, purchase, import, export, or have custody, control, or possession of, any fish taken or retained in violation of this section; or
(6) to interfere with, delay, or prevent, by any means, the apprehension or arrest of another person, knowing that the other person has committed an act prohibited by this section.
(b) Additional prohibitions and enforcement
For additional prohibitions relating to this chapter and enforcement of this chapter, see section 1826g of this title.
(Pub. L. 104–43, title II, § 207, Nov. 3, 1995, 109 Stat. 379; Pub. L. 105–384, title II, § 201(b)(1), Nov. 13, 1998, 112 Stat. 3451; Pub. L. 114–81, title I, § 111, Nov. 5, 2015, 129 Stat. 659.)
heading: Amendments
text: 2015—Pub. L. 114–81, § 111(1), in section catchline, substituted “and enforcement” for “and penalties”.
Subsec. (a)(2), (3). Pub. L. 114–81, § 111(2), (3), inserted “, investigation,” before “or inspection”.
Subsecs. (b) to (f). Pub. L. 114–81, § 111(4), added subsec. (b) and struck out former subsecs. (b) to (f), which related to civil penalty, criminal penalty, civil forfeitures, enforcement, and jurisdiction of courts.
1998—Subsec. (e). Pub. L. 105–384 substituted “section” for “sections”.
heading: Transfer of Functions
text: For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.
16 U.S.C. § 7401 (CONSERVATION)
§ 7401. Purpose
The purpose of this chapter is to implement the Agreement on Port State Measures to Prevent, Deter and Eliminate Illegal, Unreported and Unregulated Fishing.
(Pub. L. 114–81, title III, § 302, Nov. 5, 2015, 129 Stat. 664.)
heading: Short Title
text: Pub. L. 114–81, title III, § 301, Nov. 5, 2015, 129 Stat. 664, provided that: “This title [enacting this chapter] may be cited as the ‘Port State Measures Agreement Act of 2015’.”
16 U.S.C. § 7403 (CONSERVATION)
§ 7403. Duties and authorities of the Secretary
(a) Regulations
The Secretary may, as needed, promulgate such regulations—
(1) in accordance with section 553 of title 5;
(2) consistent with provisions of this chapter 1; and
(3) with respect to enforcement measures, in consultation with the Secretary of the department in which the Coast Guard is operating;
as may be necessary to carry out the purposes of this chapter, to the extent that such regulations are not already promulgated.
(b) Ports of entry
The Secretary, in consultation with the Secretary of the department in which the Coast Guard is operating, may designate and publicize the ports to which vessels may seek entry. No port may be designated under this section that has not also been designated as a port of entry for customs reporting purposes pursuant to section 1433 of title 19 or that is not specified under an existing international fisheries agreement.
(c) Notification
The Secretary shall provide notification of the denial of port entry or the use of port services for a vessel under section 7404 of this title, the withdrawal of the denial of port services for a foreign vessel, the taking of enforcement action pursuant to section 7405 of this title with respect to a foreign vessel, or the results of any inspection of a foreign vessel conducted pursuant to this chapter to the flag nation of the vessel and, as appropriate, to the nation of which the vessel’s master is a national, relevant coastal nations, RFMOs, the Food and Agriculture Organization of the United Nations, and other relevant international organizations.
(d) Confirmation that fish were taken in accordance with conservation and management measures
The Secretary may request confirmation from the flag state of a foreign vessel that the fish on board a foreign vessel in a port subject to the jurisdiction of the United States were taken in accordance with applicable RFMO conservation and management measures.
(Pub. L. 114–81, title III, § 304, Nov. 5, 2015, 129 Stat. 665.)
heading: References in Text
text: This chapter, referred to in subsec. (a)(2), was in the original “the title” and was translated as meaning “this title” to reflect the probable intent of Congress.
16 U.S.C. § 7406 (CONSERVATION)
§ 7406. Prohibited acts
It is unlawful for any person subject to the jurisdiction of the United States—
(1) to violate any provision of this chapter or the regulations issued under this chapter;
(2) to refuse to permit any authorized officer to board, search, or inspect a vessel that is subject to the person’s control in connection with the enforcement of this chapter or the regulations issued under this chapter;
(3) to submit false information pursuant to any requirement under this chapter or the regulations issued under this chapter; or
(4) to commit any offense enumerated in paragraph (4), (5), (7), or (9) of section 707(a) 1 of the Western and Central Pacific Fisheries Convention Implementation Act (16 U.S.C. 6906(a)).
(Pub. L. 114–81, title III, § 307, Nov. 5, 2015, 129 Stat. 667.)
heading: References in Text
text: Section 707(a) of the Western and Central Pacific Fisheries Convention Implementation Act, referred to in par. (4), probably means section 507(a) of title V of Pub. L. 109–479, which is classified to section 6906(a) of this title.
26 U.S.C. § 771 (INTERNAL REVENUE CODE)
§ 771. Application of subchapter to electing large partnerships
The preceding provisions of this subchapter to the extent inconsistent with the provisions of this part shall not apply to an electing large partnership and its partners.
(Added Pub. L. 105–34, title XII, § 1221(a), Aug. 5, 1997, 111 Stat. 1002.)
heading: Repeal of Section
text: Pub. L. 114–74, title XI, § 1101(b)(1), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed.
heading: Prior Provisions
text: A prior section 771, act Aug. 16, 1954, ch. 736, 68A Stat. 253, related to the effective date for this subchapter, prior to repeal by Pub. L. 94–455, title XIX, § 1901(a)(94), Oct. 4, 1976, 90 Stat. 1780.
heading: Effective Date of Repeal
text: Repeal applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date of 2015 Amendment note under section 6221 of this title.
heading: Effective Date
text: Pub. L. 105–34, title XII, § 1221(c), Aug. 5, 1997, 111 Stat. 1008, provided that: “The amendments made by this section [enacting this part] shall apply to partnership taxable years beginning after December 31, 1997.”
This part applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 of Pub. L. 105–34, as amended, set out as an Effective Date of 1997 Amendment note under section 6011 of this title.
26 U.S.C. § 776 (INTERNAL REVENUE CODE)
§ 776. Special rules for partnerships holding oil and gas properties
(a) Computation of percentage depletion
In the case of an electing large partnership, except as provided in subsection (b)—
(1) the allowance for depletion under section 611 with respect to any partnership oil or gas property shall be computed at the partnership level without regard to any provision of section 613A requiring such allowance to be computed separately by each partner,
(2) such allowance shall be determined without regard to the provisions of section 613A(c) limiting the amount of production for which percentage depletion is allowable and without regard to paragraph (1) of section 613A(d), and
(3) paragraph (3) of section 705(a) shall not apply.
(b) Treatment of certain partners
(1) In general
In the case of a disqualified person, the treatment under this chapter of such person’s distributive share of any item of income, gain, loss, deduction, or credit attributable to any partnership oil or gas property shall be determined without regard to this part. Such person’s distributive share of any such items shall be excluded for purposes of making determinations under sections 772 and 773.
(2) Disqualified person
For purposes of paragraph (1), the term “disqualified person” means, with respect to any partnership taxable year—
(A) any person referred to in paragraph (2) or (4) of section 613A(d) for such person’s taxable year in which such partnership taxable year ends, and
(B) any other person if such person’s average daily production of domestic crude oil and natural gas for such person’s taxable year in which such partnership taxable year ends exceeds 500 barrels.
(3) Average daily production
For purposes of paragraph (2), a person’s average daily production of domestic crude oil and natural gas for any taxable year shall be computed as provided in section 613A(c)(2)—
(A) by taking into account all production of domestic crude oil and natural gas (including such person’s proportionate share of any production of a partnership),
(B) by treating 6,000 cubic feet of natural gas as a barrel of crude oil, and
(C) by treating as 1 person all persons treated as 1 taxpayer under section 613A(c)(8) or among whom allocations are required under such section.
(Added Pub. L. 105–34, title XII, § 1221(a), Aug. 5, 1997, 111 Stat. 1007.)
heading: Repeal of Section
text: Pub. L. 114–74, title XI, § 1101(b)(1), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed.
heading: Effective Date of Repeal
text: Repeal applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date of 2015 Amendment note under section 6221 of this title.
26 U.S.C. § 777 (INTERNAL REVENUE CODE)
§ 777. Regulations
The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this part.
(Added Pub. L. 105–34, title XII, § 1221(a), Aug. 5, 1997, 111 Stat. 1008.)
heading: Repeal of Section
text: Pub. L. 114–74, title XI, § 1101(b)(1), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed.
heading: Effective Date of Repeal
text: Repeal applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date of 2015 Amendment note under section 6221 of this title.
26 U.S.C. § 6235 (INTERNAL REVENUE CODE)
§ 6235. Period of limitations on making adjustments
(a) In general
Except as otherwise provided in this section, no adjustment under this subpart 1 for any partnership taxable year may be made after the later of—
(1) the date which is 3 years after the latest of—
(A) the date on which the partnership return for such taxable year was filed,
(B) the return due date for the taxable year, or
(C) the date on which the partnership filed an administrative adjustment request with respect to such year under section 6227, or
(2) in the case of any modification of an imputed underpayment under section 6225(c), the date that is 270 days (plus the number of days of any extension consented to by the Secretary under paragraph (4) thereof) after the date on which everything required to be submitted to the Secretary pursuant to such section is so submitted, or
(3) in the case of any notice of a proposed partnership adjustment under section 6231(a)(2), the date that is 270 days after the date of such notice.
(b) Extension by agreement
The period described in subsection (a) (including an extension period under this subsection) may be extended by an agreement entered into by the Secretary and the partnership before the expiration of such period.
(c) Special rule in case of fraud, etc.
(1) False return
In the case of a false or fraudulent partnership return with intent to evade tax, the adjustment may be made at any time.
(2) Substantial omission of income
If any partnership omits from gross income an amount properly includible therein and such amount is described in section 6501(e)(1)(A), subsection (a) shall be applied by substituting “6 years” for “3 years”.
(3) No return
In the case of a failure by a partnership to file a return for any taxable year, the adjustment may be made at any time.
(4) Return filed by Secretary
For purposes of this section, a return executed by the Secretary under subsection (b) of section 6020 on behalf of the partnership shall not be treated as a return of the partnership.
(d) Suspension when Secretary mails notice of adjustment
If notice of a final partnership adjustment with respect to any taxable year is mailed under section 6231, the running of the period specified in subsection (a) (as modified by the other provisions of this section) shall be suspended—
(1) for the period during which an action may be brought under section 6234 (and, if a petition is filed under such section with respect to such notice, until the decision of the court becomes final), and
(2) for 1 year thereafter.
(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 635.)
heading: Delayed Applicability of Section
text: For delayed applicability of section, see Effective Date note below.
heading: Effective Date
text: Section applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date of 2015 Amendment note under section 6221 of this title.
26 U.S.C. § 6240 (INTERNAL REVENUE CODE)
§ 6240. Application of subchapter
(a) General rule
This subchapter shall only apply to electing large partnerships and partners in such partnerships.
(b) Coordination with other partnership audit procedures
(1) In general
Subchapter C of this chapter shall not apply to any electing large partnership other than in its capacity as a partner in another partnership which is not an electing large partnership.
(2) Treatment where partner in other partnership
If an electing large partnership is a partner in another partnership which is not an electing large partnership—
(A) subchapter C of this chapter shall apply to items of such electing large partnership which are partnership items with respect to such other partnership, but
(B) any adjustment under such subchapter C shall be taken into account in the manner provided by section 6242.
(Added Pub. L. 105–34, title XII, § 1222(a), Aug. 5, 1997, 111 Stat. 1009.)
heading: Repeal of Section
text: Pub. L. 114–74, title XI, § 1101(b)(2), (g), Nov. 2, 2015, 129 Stat. 625, 638, provided that, applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, this section is repealed.
heading: Effective Date of Repeal
text: Repeal applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date of 2015 Amendment note under section 6221 of this title.
heading: Effective Date
text: Subchapter applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 of Pub. L. 105–34, as amended, set out as an Effective Date of 1997 Amendment note under section 6011 of this title.