Pub. L. 115-123, div. D, tit. I, subtit. A, sec. 40201 (as amended)

EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.

Year: 2022Length: 62 wordsOfficial source
SEC. 40201. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS. (a) [26 U.S.C. 108] In General Section 108(a)(1)(E) is amended by striking “January 1, 2017” each place it appears and inserting “January 1, 2018”. (b) [26 U.S.C. 108 note] Effective Date The amendments made by this section shall apply to discharges of indebtedness after December 31, 2016.
Cross-references to the US Code
26 U.S.C. 10826 U.S.C. 108 note
Pub. L. 115-123, div. D, tit. I, subtit. A, sec. 40201 (as amended): EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS. | Justis AI