Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
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. 3605

Sec. 3605. Permanent rule regarding basis adjustment to stock of S corporations making charitable contributions of property

33 words·~1 min read·/bill/113/hr/1/ih/section-3605

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 1367(a)(2) (relating to decreases in basis) is amended by striking the last sentence. The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2013.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.