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Code · BILL · 115th Congress · H.R. 1 (UNKNOWN) — 115 HR 1 EAS2: Tax Cuts and Jobs Act · Sec. 13704

Sec. 13704. Repeal of deduction for amounts paid in exchange for college athletic event seating rights

70 words·~1 min read·/bill/115/hr/1/unknown/section-13704

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Section 170(l) is amended— by striking paragraph
(1)and inserting the following: No deduction shall be allowed under this section for any amount described in paragraph (2). , and in paragraph (2)(B), by striking such amount would be allowable as a deduction under this section but for the fact that . The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2017.
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