Pub. L. 115-123, div. D, tit. I, subtit. A, sec. 40201

EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.

EnactedYear: 2018Length: 51 wordsOfficial source
SEC. 40201. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.(a) In General.—Section 108(a)(1)(E) is amended by striking “January 1, 2017” each place it appears and inserting “January 1, 2018”.(b) Effective Date.—The amendments made by this section shall apply to discharges of indebtedness after December 31, 2016.
Pub. L. 115-123, div. D, tit. I, subtit. A, sec. 40201: EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS. | Justis AI