Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 125

EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.

EnactedYear: 2015Length: 47 wordsOfficial source
SEC. 125. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.(a) In General.—Section 871(k) is amended by striking clause (v) of paragraph (1)(C) and clause (v) of paragraph (2)(C).(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2014.
Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 125: EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES. | Justis AI