SEC. 205. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES.(a) In General.—Subparagraph (F) of section 408(d)(8) (relating to termination) is amended by striking “December 31, 2007” and inserting “December 31, 2009”.(b) Effective Date.—The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2007.
Pub. L. 110-343, div. C, tit. II, sec. 205: TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES. | Justis AI