Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 112

EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES.

EnactedYear: 2015Length: 42 wordsOfficial source
SEC. 112. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES.(a) In General.—Section 408(d)(8) is amended by striking subparagraph (F).(b) Effective Date.—The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2014.
Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 112: EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES. | Justis AI