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Code · BILL · 114th Congress · H.R. 6439 (Introduced in House) — To amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. · Sec. 104

Sec. 104. Amendments relating to Surface Transportation and Veterans Health Care Choice Improvement Act of 2015

142 words·~1 min read·/bill/114/hr/6439/ih/section-104·

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2004 Section 6662(k) is amended to read as follows: For purposes of this section, there is an inconsistent estate basis if the adjusted basis of property (to which section 1014(f) applies) claimed on a return exceeds the amount that would have been so claimed if the basis of such property had been properly determined under such section. . 2008 Section 9503(e)(2) is amended— by striking per gallon in subparagraph
(C)and inserting per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D)) , and by striking per gallon in subparagraph
(D)and inserting per energy equivalent of a gallon of gasoline (as defined in section 4041(a)(2)(C)) . The amendments made by this section shall take effect as if included in the provision of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 to which they relate.
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