Sec. 3136. Termination of special rules for gain from certain small business stock
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Section 1202 is amended— by inserting and before the date of the enactment of the after Tax Reform Act of 2014 Revenue Reconciliation Act of 1993 in subsection (c)(1), and by adding at the end the following new subsection: For termination with respect to qualified small business stock issued after the date of the enactment of the Tax Reform Act of 2014 , see subsection (c)(1). . Part III of subchapter O of chapter 1 is amended by striking section 1045 (and by striking the item relating to such section in the table of sections of such part).
Section 1016(a)(23) is amended— by striking 1045, , and by striking 1045(b)(3), . Section 1223 is amended by striking paragraph (13). The amendments made by subsection
(a)shall apply to sales and exchanges after the date of the enactment of this Act. Except as provided in subparagraph (B), the amendments made by subsection
(b)shall apply to sales after the date of the enactment of this Act. The amendments made by subsection (b)(2) shall not apply with respect to property the acquisition of which was before the date of the enactment of this Act.