Pub. L. 112-240, tit. II, sec. 202 (as amended)
EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.
SEC. 202. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.
(a) In General.—Subparagraph (E) of section 108(a)(1) is amended by striking “January 1, 2013” and inserting “January 1, 2014”.
(b) [26 U.S.C. 108 note] Effective Date.—The amendment made by this section shall apply to indebtedness discharged after December 31, 2012.
- Cross-references to the US Code
- 26 U.S.C. 108 note