Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. D, sec. 13541

EXPANSION OF QUALIFYING BENEFICIARIES OF AN ELECTING SMALL BUSINESS TRUST.

EnactedYear: 2017Length: 53 wordsOfficial source
SEC. 13541. EXPANSION OF QUALIFYING BENEFICIARIES OF AN ELECTING SMALL BUSINESS TRUST.(a) No Look-through for Eligibility Purposes.—Section 1361(c)(2)(B)(v) is amended by adding at the end the following new sentence: “This clause shall not apply for purposes of subsection (b)(1)(C).”.(b) Effective Date.—The amendment made by this section shall take effect on January 1, 2018.
Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. D, sec. 13541: EXPANSION OF QUALIFYING BENEFICIARIES OF AN ELECTING SMALL BUSINESS TRUST. | Justis AI