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Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 202

Sec. 202. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS

60 words·~1 min read·/statute-compilations/comps-10390/sec-202

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## SEC. 202 EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS ###
(a)In General Subparagraph
(E)of section 108(a)(1) is amended by striking “January 1, 2013” and inserting “January 1, 2014”. ###
(b)Effective Date **[**[26 U.S.C. 108 note](/us/usc/t26/s108)**]** The amendment made by this section shall apply to indebtedness discharged after December 31, 2012.
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Sec. 202
EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS
U.S.C.§ 108
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