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.30 Limitation on Use of Cash Method of Accounting ............................................ 448 .31 Threshold for Excess Business Loss ........................................................... 461(l) .32 Treatment of Dues Paid to Agricultural or Horticultural Organizations ......... 512(d) .33 Insubstantial Benefit Limitations for Contributions Associated with Charitable Fund-Raising Campaigns .......................................................... 513(h) .34 Aggregate Limitation on Contributions to ABLE Accounts ............................. 529A .35 Special Rules for Credits and Deductions ....................................................... 642 .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 Limitation on Aggregate Decrease in the Value of Qualified Real Property in Decedent's Gross Estate ............................................................................. 2032A .42 Annual Exclusion for Gifts and Annual Exception for Covered Gifts and Covered Bequests Received from a Covered Expatriate ............. 2503(b); 2523(i); 2801(c) .43 Tax on Arrow Shafts ...................................................................................... 4161 .44 Passenger Air Transportation Excise Tax ...................................................... 4261 .45 Tax on Certain Uses of Crude Oil and Petroleum Products............................ 4611 .46 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures .................................................. 6033(e)(3) .47 Notice of Large Gifts Received from Foreign Persons ................................ 6039F .48 Persons Against Whom a Federal Tax Lien Is Not Valid ................................ 6323 .49 Property Exempt from Levy ....................................................................... 6334(a) .50 Exempt Amount of Wages, Salary, or Other Income ................................. 6334(d) .51 Interest on a Certain Portion of the Estate Tax Payable in Installments ..... 6601(j) .52 Failure to File Tax Return .............................................................................. 6651 .53 Failure to File Certain Information Returns, Registration Statements, etc. .... 6652 .54 Other Assessable Penalties with Respect to the Preparation of Tax Returns for Other Persons ...................................................................... 6695 .55 Failure to File Partnership Return ................................................................. 6698 .56 Failure to File S Corporation Return .............................................................. 6699 .57 Failure to File Correct Information Returns ................................................... 6721 .58 Failure to Furnish Correct Payee Statements ............................................... 6722