Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 125 (as amended)
EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.
SEC. 125. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.
(a) [26 U.S.C. 871] In general.—Section 871(k) is amended by striking clause (v) of paragraph (1)(C) and clause (v) of paragraph (2)(C).
(b) [26 U.S.C. 871 note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 87126 U.S.C. 871 note