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3 .36 Tax on Insurance Companies Other than Life Insurance Companies ................... 831 .37 Expatriation to Avoid Tax ....................................................................................... 877 .38 Tax Responsibilities of Expatriation .................................................................... 877A .39 Foreign Earned Income Exclusion ........................................................................ 911 .40 Debt Instruments Arising Out of Sales or Exchanges ....................................... 1274A .41 Unified Credit Against Estate Tax ........................................................................ 2010 .42 Valuation of Qualified Real Property in Decedent’s Gross Estate .................... 2032A .43 Annual Exclusion for Gifts ......................................................................... 2503; 2523 .44 Tax on Arrow Shafts ............................................................................................ 4161 .45 Passenger Air Transportation Excise Tax ............................................................ 4261 .46 Tax on Certain Uses of Crude Oil and Petroleum Products................................. 4611 .47 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures ....................................................... 6033(e)(3) .48 Notice of Large Gifts Received from Foreign Persons ..................................... 6039F .49 Persons Against Whom a Federal Tax Lien Is Not Valid ...................................... 6323 .50 Property Exempt from Levy ............................................................................ 6334(a) .51 Exempt Amount of Wages, Salary, or Other Income ...................................... 6334(d) .52 Interest on a Certain Portion of the Estate Tax Payable in Installments .......... 6601(j) .53 Failure to File Tax Return .................................................................................... 6651 .54 Failure to File Certain Information Returns, Registration Statements, etc. .......... 6652 .55 Other Assessable Penalties With Respect to the Preparation of Tax Returns for Other Persons ............................................................................ 6695 .56 Failure to File Partnership Return ....................................................................... 6698 .57 Failure to File S Corporation Return .................................................................... 6699 .58 Failure to File Correct Information Returns ......................................................... 6721 .59 Failure to Furnish Correct Payee Statements ..................................................... 6722 .60 Revocation or Denial of Passport in Case of Certain Tax Delinquencies ............ 7345 .61 Attorney Fee Awards ........................................................................................... 7430 .62 Periodic Payments Received Under Qualified Long-Term Care Insurance Contracts or Under Certain Life Insurance Contracts .................. 7702B(d) .63 Qualified Small Employer Health Reimbursement Arrangement ......................... 9831 SECTION 4. EFFECTIVE DATE SECTION 5. DRAFTING INFORMATION