Pub. L. 109-432, div. A, tit. IV, sec. 410

MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER SECTION 355 MADE PERMANENT.

EnactedYear: 2006Length: 58 wordsOfficial source
SEC. 410. MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER SECTION 355 MADE PERMANENT.(a) In General.—Subparagraphs (A) and (D) of section 355(b)(3) are each amended by striking “and on or before December 31, 2010”.(b) Effective Date.—The amendments made by this section shall take effect as if included in section 202 of the Tax Increase Prevention and Reconciliation Act of 2005.
Pub. L. 109-432, div. A, tit. IV, sec. 410: MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER SECTION 355 MADE PERMANENT. | Justis AI