Sec. 165. EXTENSION OF CLASSIFICATION OF CERTAIN RACE HORSES AS 3-YEAR PROPERTY

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## SEC. 165 EXTENSION OF CLASSIFICATION OF CERTAIN RACE HORSES AS 3-YEAR PROPERTY ###

(a)In general **[**[26 U.S.C. 168](/us/usc/t26/s168)**]** Section 168(e)(3)(A)(i) is amended— ####

(1)by striking “January 1, 2015” in subclause

(I)and inserting “January 1, 2017”, and ####

(2)by striking “December 31, 2014” in subclause

(II)and inserting “December 31, 2016”. ###

(b)Effective Date **[**[26 U.S.C. 168 note](/us/usc/t26/s168)**]** The amendments made by this section shall apply to property placed in service after December 31, 2014.

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U.S. Code

Accelerated cost recovery system
§ 168

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Sec. 165

EXTENSION OF CLASSIFICATION OF CERTAIN RACE HORSES AS 3-YEAR PROPERTY

U.S.C.§ 168

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