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3 .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 3. EFFECTIVE DATE SECTION 4. DRAFTING INFORMATION