Federal (United States) · Session law
Subtitle C
11 sections
11 sections
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. I, sec. 1201SPECIAL ALLOWANCE FOR CERTAIN PROPERTY ACQUIRED DURING 2009.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. I, sec. 1202TEMPORARY INCREASE IN LIMITATIONS ON EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. II, sec. 12115-YEAR CARRYBACK OF OPERATING LOSSES OF SMALL BUSINESSES.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. II, sec. 1212DECREASED REQUIRED ESTIMATED TAX PAYMENTS IN 2009 FOR CERTAIN SMALL BUSINESSES.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. III, sec. 1221INCENTIVES TO HIRE UNEMPLOYED VETERANS AND DISCONNECTED YOUTH.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. IV, sec. 1231DEFERRAL AND RATABLE INCLUSION OF INCOME ARISING FROM BUSINESS INDEBTEDNESS DISCHARGED BY THE REACQUISITION OF A DEBT INSTRUMENT.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. IV, sec. 1232MODIFICATIONS OF RULES FOR ORIGINAL ISSUE DISCOUNT ON CERTAIN HIGH YIELD OBLIGATIONS.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. V, sec. 1241SPECIAL RULES APPLICABLE TO QUALIFIED SMALL BUSINESS STOCK FOR 2009 AND 2010.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. VI, sec. 1251TEMPORARY REDUCTION IN RECOGNITION PERIOD FOR BUILT-IN GAINS TAX.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. VII, sec. 1261CLARIFICATION OF REGULATIONS RELATED TO LIMITATIONS ON CERTAIN BUILT-IN LOSSES FOLLOWING AN OWNERSHIP CHANGE.Enacted
- Pub. L. 111-5, div. B, tit. I, subtit. C, pt. VII, sec. 1262TREATMENT OF CERTAIN OWNERSHIP CHANGES FOR PURPOSES OF LIMITATIONS ON NET OPERATING LOSS CARRYFORWARDS AND CERTAIN BUILT-IN LOSSES.Enacted