Pub. L. 108-311, tit. III, sec. 306

DEDUCTION FOR CORPORATE DONATIONS OF SCIENTIFIC PROPERTY AND COMPUTER TECHNOLOGY.

EnactedYear: 2004Length: 43 wordsOfficial source
SEC. 306. DEDUCTION FOR CORPORATE DONATIONS OF SCIENTIFIC PROPERTY AND COMPUTER TECHNOLOGY.(a) In General.—Section 170(e)(6)(G) is amended by striking “2003” and inserting “2005”.(b) Effective Date.—The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2003.
Pub. L. 108-311, tit. III, sec. 306: DEDUCTION FOR CORPORATE DONATIONS OF SCIENTIFIC PROPERTY AND COMPUTER TECHNOLOGY. | Justis AI