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. 19

Sec. 19. Amendments relating to American Jobs Creation Act of 2004

120 words·~1 min read·/bill/113/hr/5528/ih/section-19

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101 Subsection

(d)of section 101 of the American Jobs Creation Act of 2004 is amended by adding at the end the following new paragraph: 199 This subsection shall be applied without regard to any deduction allowable under section 199. . 102 Paragraph

(3)of section 199(b) is amended— by inserting of a short taxable year or after in cases , and by striking and inserting and dispositions . , dispositions, and short taxable years 413 Paragraph

(7)of section 904(h) is amended by striking as ordinary income under section 1246 or . The amendments made by this section shall take effect as if included in the provision of the American Jobs Creation Act of 2004 to which they relate.