Pub. L. 115-123, div. D, tit. I, subtit. C, sec. 40414 (as amended)
EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES.
SEC. 40414. EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES.
(a) [26 U.S.C. 451] In General Section 451(k)(3), as amended by section 13221 of Public Law 115–97, is amended by striking “January 1, 2017” and inserting “January 1, 2018”.
(b) [26 U.S.C. 451 note] Effective Date The amendment made by this section shall apply to dispositions after December 31, 2016.
- Cross-references to the US Code
- 26 U.S.C. 45126 U.S.C. 451 note
- Public laws referenced
- 115-97