Pub. L. 112-240, tit. III, sec. 320 (as amended)
EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.
SEC. 320. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.
(a) [26 U.S.C. 871] In General.—Paragraphs (1)(C)(v) and (2)(C)(v) of section 871(k) are each amended by striking “December 31, 2011” and inserting “December 31, 2013”.
(b) [26 U.S.C. 871 note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 87126 U.S.C. 871 note