Sec. 4. Elimination of 30-day limitation on domestic operations
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/bill/119/s/1536/is/section-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 1355 of the Internal Revenue Code of 1986 is amended— in subsection (f), by striking paragraph (4), and in subsection (g)(2), by striking subparagraph (D). The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.