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Code · BILL · 115th Congress · H.R. 1 (EAS) — 115 HR 1 EAS: Tax Cuts and Jobs Act · Sec. 13541

Sec. 13541. Expansion of qualifying beneficiaries of an electing small business trust

37 words·~1 min read·/bill/115/hr/1/eas/section-13541

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Section 1361(c)(2)(B)(v) is amended by adding at the end the following new sentence: This clause shall not apply for purposes of subsection (b)(1)(C). . The amendment made by this section shall take effect on January 1, 2018.
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