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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. 3306

Sec. 3306. Repeal of special rule for prepaid dues income of certain membership organizations

65 words·~1 min read·/bill/113/hr/1/ih/section-3306

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Subpart B of part II of subchapter E of chapter 1 is amended by striking section 456 (and by striking the item relating to such section in the table of sections for such subpart). Section 277(b)(2) is amended by inserting (as in effect before its repeal) after section 456(c) . The amendments made by this section shall apply to payments received after December 31, 2014.
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