Sec. 3140. Common deduction conforming amendments

184 words·~1 min read·/bill/113/hr/1/ih/section-3140

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Section 1245(a)(2)(C) is amended by striking section 179, and all that follows through or 194 and inserting section 179 or (as in effect before repeal by the Tax Reform Act of 2014 ) section 179A, 179B, 179C, 179D, 179E, 181, 190, 193, or 194, Section 1245(a)(3)(C) is amended by striking section 169 and all that follows through or 194 and inserting section 179, 185, 188 (as in effect before its repeal by the Revenue Reconciliation Act of 1990), or (as in effect before repeal by the . Tax Reform Act of 2014 ) section 169, 179A, 179B, 179C, 179D, 179E, 190, 193, or 194 Section 263(a)(1) is amended by striking subparagraphs (C), (D), (F), (H), (I), (J), (K), and

(L)and by redesignating subparagraphs

(E)and

(G)as subparagraphs

(C)and (D), respectively. Section 280C, as amended by the preceding provisions of this Act, is amended by redesignating subsections

(c)and

(g)as subsections

(b)and (c), respectively. Each portion of each amendment made by this section shall take effect as if included in the provision of this subtitle to which such portion relates.