H.R. 3200/Division A/Title IV/Subtitle D

SUBTITLE D — OTHER REVENUE PROVISIONS

Part 1—General Provisions
Sec. 441. Surcharge on High Income Individuals.
Sec. 442. Delay in Application of Worldwide Allocation of Interest.
Part 2—Prevention of Tax Avoidance
Sec. 451. Limitation on Treaty Benefits for Certain Deductible Payments.
Sec. 452. Codification of Economic Substance Doctrine.
Sec. 453. Penalties for Underpayments.


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