Section 1 Scope and Purpose of Chapter

• Library: Business Transitions 2009 Supp

Congress continues to tinker with the Internal Revenue Code on almost an annual basis. Additional significant tax acts include the following:

• American Jobs Creation Act of 2004, Pub. L. No. 108-357
  118 Stat. 1418 (enacted Oct. 22, 2004)

• Gulf Opportunity Zone Act of 2005, Pub. L. No. 109-135
  119 Stat. 2577 (enacted Dec. 21, 2005)

• Deficit Reduction Act of 2005, Pub. L. No. 109-171, 120 Stat. 4 (enacted Feb. 8, 2006)

• Tax Increase Prevention and Reconciliation Act of 2005, Pub. L. No. 109-222, 120...