Pub. L. 109-432, div. A, tit. I, sec. 113

FIFTEEN-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS AND QUALIFIED RESTAURANT PROPERTY.

EnactedYear: 2006Length: 49 wordsOfficial source
SEC. 113. FIFTEEN-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS AND QUALIFIED RESTAURANT PROPERTY.(a) In General.—Clauses (iv) and (v) of section 168(e)(3)(E) are each amended by striking “2006” and inserting “2008”.(b) Effective Date.—The amendments made by subsection (a) shall apply to property placed in service after December 31, 2005.
Pub. L. 109-432, div. A, tit. I, sec. 113: FIFTEEN-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS AND QUALIFIED RESTAURANT PROPERTY. | Justis AI