Federal (United States) · Session law
Part II
8 sections
8 sections
- Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. A, sec. 13111EXTENSION OF RESEARCH AND CLINICAL TESTING CREDITS.Enacted
- Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. A, sec. 13112MODIFICATION OF FIXED-BASE PERCENTAGE FOR STARTUP COMPANIES.Enacted
- Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. B, sec. 1311350-PERCENT EXCLUSION FOR GAIN FROM CERTAIN SMALL BUSINESS STOCK.Enacted
- Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. B, sec. 13114ROLLOVER OF GAIN FROM SALE OF PUBLICLY TRADED SECURITIES INTO SPECIALIZED SMALL BUSINESS INVESTMENT COMPANIES.Enacted
- Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. C, sec. 13115MODIFICATION TO MINIMUM TAX DEPRECIATION RULES.Enacted
- Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. D, sec. 13116INCREASE IN EXPENSE TREATMENT FOR SMALL BUSINESSES.Enacted
- Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. E, sec. 13121HIGH-SPEED INTERCITY RAIL FACILITY BONDS EXEMPT FROM STATE VOLUME CAP.Enacted
- Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. E, sec. 13122PERMANENT EXTENSION OF QUALIFIED SMALL ISSUE BONDS.Enacted