Sec. 2307. TECHNICAL AMENDMENTS REGARDING QUALIFIED IMPROVEMENT PROPERTY
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## SEC. 2307 TECHNICAL AMENDMENTS REGARDING QUALIFIED IMPROVEMENT PROPERTY ###
(a)In General **[**[26 U.S.C. 168](/us/usc/t26/s168)**]** Section 168 of the Internal Revenue Code of 1986is amended— ####
(1)in subsection (e)— #####
(A)in paragraph (3)(E), by striking “ and ” at the end of clause (v), by striking the period at the end of clause
(vi)and inserting “ , and ”, and by adding at the end the following new clause: > > ###### “(vii) > > any qualified improvement property.” > , and #####
(B)in paragraph (6)(A), by inserting “made by the taxpayer” after “any improvement”, and ####
(2)in the table contained in subsection (g)(3)(B)— #####
(A)by striking the item relating to subparagraph (D)(v), and #####
(B)by inserting after the item relating to subparagraph (E)(vi) the following new item: > > ##### “(E) > > > ######
(vii)> > 20” > . ###
(b)Effective Date **[**[26 U.S.C. 168 note](/us/usc/t26/s168)**]** The amendments made by this section shall take effect as if included in section 13204 of Public Law 115-97.
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Sec. 2307
TECHNICAL AMENDMENTS REGARDING QUALIFIED IMPROVEMENT PROPERTY
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