Sec. 314. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY

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## SEC. 314 EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY ###

(a)In General Clause

(iv)of section 170(e)(3)(C) is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###

(b)Effective Date **[**[26 U.S.C. 170 note](/us/usc/t26/s170)**]** The amendment made by this section shall apply to contributions made after December 31, 2011.

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U.S. Code

Charitable, etc., contributions and gifts
§ 170

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Sec. 314

EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY

U.S.C.§ 170

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