Sec. 115. EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY

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## SEC. 115 EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY ###

(a)In general **[**[26 U.S.C. 1367](/us/usc/t26/s1367)**]** Section 1367(a)(2) is amended by striking the last sentence. ###

(b)Effective Date **[**[26 U.S.C. 1367 note](/us/usc/t26/s1367)**]** The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2014. ### Part 3 INCENTIVES FOR GROWTH, JOBS, INVESTMENT, AND INNOVATION

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U.S. Code

Adjustments to basis of stock of shareholders, etc.
§ 1367

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Sec. 115

EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY

U.S.C.§ 1367

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