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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. 3603

Sec. 3603. Expansion of qualifying beneficiaries of an electing small business trust

31 words·~1 min read·/bill/113/hr/1/ih/section-3603

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Subparagraph
(C)of section 1361(b)(1) is amended by inserting (determined without regard to subsection (c)(2)(B)(v)) after shareholder . The amendment made by this section shall take effect on January 1, 2015.
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