Pub. L. 109-432, div. A, tit. IV, sec. 412

CAPITAL GAINS TREATMENT FOR CERTAIN SELF-CREATED MUSICAL WORKS MADE PERMANENT.

EnactedYear: 2006Length: 52 wordsOfficial source
SEC. 412. CAPITAL GAINS TREATMENT FOR CERTAIN SELF-CREATED MUSICAL WORKS MADE PERMANENT.(a) In General.—Paragraph (3) of section 1221(b) is amended by striking “before January 1, 2011,”.(b) Effective Date.—The amendment made by this section shall take effect as if included in section 204 of the Tax Increase Prevention and Reconciliation Act of 2005.
Pub. L. 109-432, div. A, tit. IV, sec. 412: CAPITAL GAINS TREATMENT FOR CERTAIN SELF-CREATED MUSICAL WORKS MADE PERMANENT. | Justis AI