Pub. L. 112-240, tit. III, sec. 314

EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY.

EnactedYear: 2013Length: 46 wordsOfficial source
SEC. 314. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY.(a) In General.—Clause (iv) of section 170(e)(3)(C) is amended by striking “December 31, 2011” and inserting “December 31, 2013”.(b) Effective Date.—The amendment made by this section shall apply to contributions made after December 31, 2011.
Pub. L. 112-240, tit. III, sec. 314: EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY. | Justis AI