Sec. 251. Extension of automatic extension of amortization periods
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Subparagraph
(C)of section 431(d)(1) is amended by striking December 31, 2014 and inserting December 31, 2015 . Subparagraph
(C)of section 304(d)(1) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1084(d)(1)(C)) is amended by striking December 31, 2014 and inserting December 31, 2015 . The amendments made by this section shall apply to applications submitted under section 431(d)(1)(A) of the Internal Revenue Code of 1986 and section 304(d)(1)(C) of the Employee Retirement Income Security Act of 1974 after December 31, 2014.
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Sec. 251
Extension of automatic extension of amortization periods
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