Pub. L. 115-123, div. D, tit. I, subtit. B, sec. 40310 (as amended)
EXTENSION OF SPECIAL RULE RELATING TO QUALIFIED TIMBER GAIN.
SEC. 40310. [26 U.S.C. 1201 note] EXTENSION OF SPECIAL RULE RELATING TO QUALIFIED TIMBER GAIN. For purposes of applying section 1201(b) of the Internal Revenue Code of 1986 with respect to taxable years beginning during 2017, such section shall be applied by substituting “2016 or 2017” for “2016”.
- Cross-references to the US Code
- 26 U.S.C. 1201 note