Pub. L. 112-240, tit. III, sec. 313

EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON AN INDIAN RESERVATION.

EnactedYear: 2013Length: 49 wordsOfficial source
SEC. 313. EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON AN INDIAN RESERVATION.(a) In General.—Paragraph (8) of section 168(j) is amended by striking “December 31, 2011” and inserting “December 31, 2013”.(b) Effective Date.—The amendment made by this section shall apply to property placed in service after December 31, 2011.
Pub. L. 112-240, tit. III, sec. 313: EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON AN INDIAN RESERVATION. | Justis AI