Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · BILL · 115th Congress · H.R. 3314 (Introduced in House) — To transition away from fossil fuel sources of energy to 100 percent clean and renewable energy by 2050, and for othe... · Sec. 518

Sec. 518. Termination of capital gains treatment for royalties from coal

103 words·~1 min read·/bill/115/hr/3314/ih/section-518

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Subsection
(c)of section 631 of the Internal Revenue Code of 1986 is amended— by striking coal (including lignite), or iron ore and inserting iron ore , by striking coal or iron ore each place it appears and inserting iron ore , by striking iron ore or coal each place it appears and inserting iron ore , and by striking in the heading. coal or The heading of section 631 of the Internal Revenue Code of 1986 is amended by striking . , coal, The amendments made by this section shall apply to dispositions after the date of the enactment of this Act.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.