Pub. L. 112-240, tit. III, sec. 310 (as amended)
EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.
SEC. 310. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.
(a) [26 U.S.C. 54E] In General.—Paragraph (1) of section 54E(c) is amended by inserting “, 2012, and 2013” after “for 2011”.
(b) [26 U.S.C. 54E note] Effective Date.—The amendments made by this section shall apply to obligations issued after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 54E26 U.S.C. 54E note