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Code · BILL · 113th Congress · H.R. 5771 (Enrolled) — To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to a... · Sec. 159

Sec. 159. Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities

32 words·~1 min read·/bill/113/hr/5771/enr/section-159

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(3)of section 451(i) is amended by striking January 1, 2014 and inserting January 1, 2015 . The amendment made by this section shall apply to dispositions after December 31, 2013.
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