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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3112

Sec. 3112. Repeal of election to expense certain refineries

69 words·~1 min read·/bill/113/hr/1/ih/section-3112

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Part VI of subchapter B of chapter 1 is amended by striking section 179C (and by striking the item relating to such section in the table of sections for such part). Section 312(k)(3), as amended by the preceding provisions of this Act, is amended by striking , 179C each place it appears. The amendments made by this section shall apply to property placed in service after December 31, 2013.
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