Pub. L. 112-240, tit. III, sec. 314 (as amended)
EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY.
SEC. 314. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY.
(a) In General.—Clause (iv) of section 170(e)(3)(C) is amended by striking “December 31, 2011” and inserting “December 31, 2013”.
(b) [26 U.S.C. 170 note] Effective Date.—The amendment made by this section shall apply to contributions made after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 170 note