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Code · BILL · 113th Congress · H.R. 5528 (Introduced in House) — To amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. · Sec. 15

Sec. 15. Amendments relating to Tax Technical Corrections Act of 2007

124 words·~1 min read·/bill/113/hr/5528/ih/section-15·

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4(c) Paragraph
(1)of section 911(f) is amended by adding at the end the following flush sentence: For purposes of this paragraph, the amount excluded under subsection
(a)shall be reduced by the aggregate amount of any deductions or exclusions disallowed under subsection (d)(6) with respect to such excluded amount. . 11(g) Clause
(iv)of section 56(g)(4)(C) is amended by striking a cooperative described in section 927(a)(4) and inserting an organization to which part I of subchapter T (relating to tax treatment of cooperatives) applies which is engaged in the marketing of agricultural or horticultural products . The amendments made by this section shall take effect as if included in the provisions of the Tax Technical Corrections Act of 2007 to which they relate.
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