Sec. 191. EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES

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## SEC. 191 EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES ###

(a)In general **[**[26 U.S.C. 451](/us/usc/t26/s451)**]** Section 451(i)(3) is amended by striking “January 1, 2015” and inserting “January 1, 2017”. ###

(b)Effective Date **[**[26 U.S.C. 451 note](/us/usc/t26/s451)**]** The amendment made by this section shall apply to dispositions after December 31, 2014.

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U.S. Code

General rule for taxable year of inclusion
§ 451

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Sec. 191

EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES

U.S.C.§ 451

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