Bill H.R. 3909
§ 25 Interest on certain home mortgages
- (h) Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.
§ 41 Credit for increasing research activities
- (h) Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991” in pars. (1) and (2), and “July 1, 1992” for…
§ 42 Low-income housing credit
§ 45C Clinical testing expenses for certain drugs for rare diseases or conditions
§ 48 Energy credit
- (a)(2)(B) Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.
§ 51 Amount of credit
- (c)(4) Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.
§ 57 Items of tax preference
- (a)(6) Pub. L. 102–227 inserted at end “In the case of a contribution made before July 1, 1992, in a taxable year beginning in…
§ 127 Educational assistance programs
- (d) Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.
§ 143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- (a)(1) Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991” in heading and text.
§ 144 Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- (a)(12)(B) Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.
§ 162 Trade or business expenses
- (l) Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.
§ 864 Definitions and special rules
- (f) Pub. L. 102–227 amended par. (5) generally. Prior to amendment, par. (5) read as follows: “This subsection shall apply…