Pub. L. 112-240, tit. III, sec. 319 (as amended)
EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.
SEC. 319. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.
(a) In General.—Clause (iv) of section 512(b)(13)(E) is amended by striking “December 31, 2011” and inserting “December 31, 2013”.
(b) [26 U.S.C. 512 note] Effective Date.—The amendment made by this section shall apply to payments received or accrued after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 512 note