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Code · STATUTE-COMPILATIONS · Bipartisan Budget Act of 2018 · Sec. 40310

Sec. 40310. EXTENSION OF SPECIAL RULE RELATING TO QUALIFIED TIMBER GAIN

49 words·~1 min read·/statute-compilations/comps-14173/sec-40310

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## SEC. 40310 EXTENSION OF SPECIAL RULE RELATING TO QUALIFIED TIMBER GAIN **[**[26 U.S.C. 1201 note](/us/usc/t26/s1201)**]** For purposes of applying section 1201(b) of the Internal Revenue Code of 1986 with respect to taxable years beginning during 2017, such section shall be applied by substituting “2016 or 2017” for “2016”.
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Sec. 40310
EXTENSION OF SPECIAL RULE RELATING TO QUALIFIED TIMBER GAIN
U.S.C.§ 1201
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