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Code · BILL · 113th Congress · H.R. 4 (Engrossed in House) — To make revisions to Federal law to improve the conditions necessary for economic growth and job creation, and for ot... · Sec. 503

Sec. 503. Permanent rule regarding basis adjustment to stock of S corporations making charitable contributions of property

35 words·~1 min read·/bill/113/hr/4/eh/section-503

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Section 1367(a)(2) of the Internal Revenue Code of 1986 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.
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