Sec. 311. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS

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## SEC. 311 EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS ###

(a)In General Clauses (iv), (v), and

(ix)of section 168(e)(3)(E) are each amended by striking “January 1, 2012” and inserting “January 1, 2014”. ###

(b)Effective Date **[**[26 U.S.C. 168 note](/us/usc/t26/s168)**]** The amendments made by this section shall apply to property placed in service after December 31, 2011.

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U.S. Code

Accelerated cost recovery system
§ 168

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Sec. 311

EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS

U.S.C.§ 168

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