Sec. 11. Amendments relating to Tax Extenders and Alternative Minimum Tax Relief Act of 2008
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208 Subsection
(b)of section 208 of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 is amended to read as follows: The amendment made by subsection
(a)shall take effect on January 1, 2008. Notwithstanding the preceding sentence, such amendment shall not apply with respect to the withholding requirement under section 1445 of the Internal Revenue Code of 1986 for any payment made before October 4, 2008. In the case of a regulated investment company— which makes a distribution after December 31, 2007, and before October 4, 2008, and which would (but for the second sentence of paragraph (1)) have been required to withhold with respect to such distribution under section 1445 of such Code, such investment company shall not be liable to any person to whom such distribution was made for any amount so withheld and paid over to the Secretary of the Treasury. . 305 Paragraphs (7)(B) and (8)(D) of section 168(e) are each amended by inserting which is not qualified leasehold improvement property after Property described in this paragraph . 706 Paragraph
(2)of section 1033(h) is amended by inserting is before compulsorily . Subclause
(II)of section 172(b)(1)(F)(ii) is amended by striking subsection (h)(3)(C)(i) and inserting section 165(h)(3)(C)(i) . The heading for paragraph
(1)of section 165(h) is amended by striking and inserting $100 . Dollar 709 Subsection
(k)of section 143 is amended by redesignating the second paragraph
(12)(relating to special rules for residences destroyed in Federally declared disasters) as paragraph (13). 712 Section 712 of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 is amended by striking section 702(c)(1)(A) and inserting section 702(b)(1)(A) . The amendments made by this section shall take effect as if included in the provisions of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 to which they relate.