Sec. 313. EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON AN INDIAN RESERVATION

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## SEC. 313 EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON AN INDIAN RESERVATION ###

(a)In General Paragraph

(8)of section 168(j) 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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U.S. Code

Accelerated cost recovery system
§ 168

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Sec. 313

EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON AN INDIAN RESERVATION

U.S.C.§ 168

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