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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. 3305

Sec. 3305. Repeal of special rule for prepaid subscription income

49 words·~1 min read·/bill/113/hr/1/ih/section-3305

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Subpart B of part II of subchapter E of chapter 1 is amended by striking section 455 (and by striking the item relating to such section in the table of sections for such subpart). The amendments made by this section shall apply to payments received after December 31, 2014.
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