Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 115

EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY.

EnactedYear: 2015Length: 46 wordsOfficial source
SEC. 115. EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY.(a) In General.—Section 1367(a)(2) is amended by striking the last sentence.(b) Effective Date.—The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2014.
Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 115: EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY. | Justis AI