Sec. 2711. DEDUCTION FOR SPECIAL ASSESSMENTS

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## SEC. 2711 DEDUCTION FOR SPECIAL ASSESSMENTS **[**[26 U.S.C. 162](/us/usc/t26/s162) nt**]** For purposes of subtitle A of the Internal Revenue Code of 1986— ####

(1)the amount allowed as a deduction under section 162 of such Code for a taxable year shall include any amount paid during such year by reason of an assessment under section 2702 of this subtitle, and ####

(2)section 172(f) of such Code shall not apply to any deduction described in paragraph (1). # TITLE III SPECTRUM ALLOCATION PROVISIONS

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U.S. Code

Trade or business expenses
§ 162

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Sec. 2711

DEDUCTION FOR SPECIAL ASSESSMENTS

U.S.C.§ 162

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