Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 132 (as amended)
SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES.
SEC. 132. 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)is amended by striking “January 1, 2018” and inserting “January 1, 2021”.
(b) [26 U.S.C. 451 note] Effective Date.—The amendment made by this section shall apply to dispositions after December 31, 2017.
- Cross-references to the US Code
- 26 U.S.C. 45126 U.S.C. 451 note