Federal (United States) · Session law
Subtitle A
12 sections
12 sections
- Pub. L. 111-240, tit. II, subtit. A, pt. I, sec. 2011TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. I, sec. 2012GENERAL BUSINESS CREDITS OF ELIGIBLE SMALL BUSINESSES FOR 2010 CARRIED BACK 5 YEARS.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. I, sec. 2013GENERAL BUSINESS CREDITS OF ELIGIBLE SMALL BUSINESSES IN 2010 NOT SUBJECT TO ALTERNATIVE MINIMUM TAX.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. I, sec. 2014TEMPORARY REDUCTION IN RECOGNITION PERIOD FOR BUILT-IN GAINS TAX.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. II, sec. 2021INCREASED EXPENSING LIMITATIONS FOR 2010 AND 2011; CERTAIN REAL PROPERTY TREATED AS SECTION 179 PROPERTY.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. II, sec. 2022ADDITIONAL FIRST-YEAR DEPRECIATION FOR 50 PERCENT OF THE BASIS OF CERTAIN QUALIFIED PROPERTY.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. II, sec. 2023SPECIAL RULE FOR LONG-TERM CONTRACT ACCOUNTING.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. III, sec. 2031INCREASE IN AMOUNT ALLOWED AS DEDUCTION FOR START-UP EXPENDITURES IN 2010.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. III, sec. 2032AUTHORIZATION OF APPROPRIATIONS FOR THE UNITED STATES TRADE REPRESENTATIVE TO DEVELOP MARKET ACCESS OPPORTUNITIES FOR UNITED STATES SMALL- AND MEDIUM-SIZED BUSINESSES AND TO ENFORCE TRADE AGREEMENTS.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. IV, sec. 2041LIMITATION ON PENALTY FOR FAILURE TO DISCLOSE REPORTABLE TRANSACTIONS BASED ON RESULTING TAX BENEFITS.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. IV, sec. 2042DEDUCTION FOR HEALTH INSURANCE COSTS IN COMPUTING SELF-EMPLOYMENT TAXES IN 2010.Enacted
- Pub. L. 111-240, tit. II, subtit. A, pt. IV, sec. 2043REMOVAL OF CELLULAR TELEPHONES AND SIMILAR TELECOMMUNICATIONS EQUIPMENT FROM LISTED PROPERTY.Enacted