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Code · STATUTE-COMPILATIONS · Consolidated Appropriations Act, 2016 · Sec. 166

Sec. 166. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES

55 words·~1 min read·/statute-compilations/comps-13909/sec-166

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## SEC. 166 EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES ###
(a)In general Section 168(i)(15)(D) is amended by striking “December 31, 2014” and inserting “December 31, 2016”. ###
(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, 2014.
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Sec. 166
EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES
U.S.C.§ 168
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