Sec. 2307. Technical amendments regarding qualified improvement property
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/bill/116/hr/748/enr/section-2307·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 168 of the Internal Revenue Code of 1986 is amended— in subsection (e)— in paragraph (3)(E), by striking and at the end of clause (v), by striking the period at the end of clause
(vi)and inserting , and , and by adding at the end the following new clause: any qualified improvement property. , and in paragraph (6)(A), by inserting made by the taxpayer after any improvement , and in the table contained in subsection (g)(3)(B)— by striking the item relating to subparagraph (D)(v), and by inserting after the item relating to subparagraph (E)(vi) the following new item: (E)(vii) 20 . The amendments made by this section shall take effect as if included in section 13204 of Public Law 115–97 .
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Sec. 2307
Technical amendments regarding qualified improvement property
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