Code · BILL · 115th Congress · H.R. 1 (Placed on Calendar Senate) — To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year... · Sec. 3313

Sec. 3313. Repeal of technical termination of partnerships

69 words·~1 min read·/bill/115/hr/1/pcs/section-3313

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(1)of section 708(b) is amended— by striking , or at the end of subparagraph

(A)and all that follows and inserting a period, and by striking only if— and all that follows through no part of any business and inserting the following: only if no part of any business . The amendments made by this section shall apply to partnership taxable years beginning after December 31, 2017.