Sec. 202. Amendments relating to American Taxpayer Relief Act of 2012
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101(b) Subclause
(I)of section 642(b)(2)(C)(i) is amended by striking section 151(d)(3)(C)(iii) and inserting section 68(b)(1)(C) . 102 Clause
(ii)of section 911(f)(2)(B) is amended by striking described in section 1(h)(1)(B) shall be treated as a reference to such excess as determined and inserting described in section 1(h)(1)(B), and the reference in section 55(b)(3)(C)(ii) to the excess described in section 1(h)(1)(C)(ii), shall each be treated as a reference to each such excess as determined . 104 Clause
(ii)of section 55(d)(4)(B) is amended by inserting subparagraphs (A), (B), and
(D)of before paragraph
(1). Subparagraph
(C)of section 55(d)(4) is amended by striking increase and inserting increased amount . 310 Clause
(iii)of section 6431(f)(3)(A) is amended— by striking 2011 and inserting years after 2010 , and by striking of such allocation and inserting of any such allocation . 331 Clause
(iii)of section 168(k)(4)(J) is amended by striking any taxable year and inserting its first taxable year . The amendments made by this section shall take effect as if included in the provision of the American Taxpayer Relief Act of 2012 to which they relate.