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Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 312

Sec. 312. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES

58 words·~1 min read·/statute-compilations/comps-10390/sec-312

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## SEC. 312 EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES ###
(a)In General Subparagraph
(D)of section 168(i)(15) is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###
(b)Effective Date **[**[26 U.S.C. 168 note](/us/usc/t26/s168)**]** The amendment made by this section shall apply to property placed in service after December 31, 2011.
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Sec. 312
EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES
U.S.C.§ 168
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