Pub. L. 110-185 Feb. 13, 2008

122 Stat. 617 · Changed 5 sections of the Code

Bill H.R. 5140 · Bluebook JCT general explanation (2009)

§ 1 Tax imposed

  • (i)(1) Pub. L. 110–185 struck out heading and text of subpar. (D). Text read as follows: “This paragraph shall not apply to…

§ 168 Accelerated cost recovery system

  • (k) Pub. L. 110–185, § 103(c)(11), substituted “December 31, 2007” for “September 10, 2001” and “January 1, 2009” for…
  • (k) Pub. L. 110–185, § 103(a)(1), (3), substituted “December 31, 2007” for “September 10, 2001” and “January 1, 2009” for…
  • (k)(1)(A) Pub. L. 110–185, § 103(b), substituted “50 percent” for “30 percent”.
  • (k)(2)(A) Pub. L. 110–185, § 103(a)(2), substituted “January 1, 2008” for “September 11, 2001”.
  • (k)(2)(A) Pub. L. 110–185, § 103(a)(4), substituted “January 1, 2010” for “January 1, 2006”.
  • (k)(2)(B)(i)(I) Pub. L. 110–185, § 103(c)(1), substituted “(iii), and (iv)” for “and (iii)”.
  • (k)(2)(B)(i)(IV) Pub. L. 110–185, § 103(c)(2), which directed substitution of “clause (iii)” for “clauses (ii) and (iii)”, was executed…
  • (k)(2)(B)(ii) Pub. L. 110–185, § 103(c)(12), substituted “pre-January 1, 2009” for “pre-January 1, 2005” in heading.
  • (k)(2)(C)(i) Pub. L. 110–185, § 103(c)(3), substituted “, (iii), and (iv)” for “and (iii)”.
  • (k)(2)(D) Pub. L. 110–185, § 103(c)(5)(B), struck out last sentence which read as follows: “The preceding sentence shall be…
  • (k)(2)(F)(i) Pub. L. 110–185, § 103(c)(4), substituted “$8,000” for “$4,600”.
  • (k)(4) Pub. L. 110–185, § 103(c)(5)(A), struck out par. (4) which related to treatment of 50-percent bonus depreciation for…
  • (k)(4) Pub. L. 110–185, § 103(a)(4), substituted “January 1, 2010” for “January 1, 2006”.
  • (l)(4) Pub. L. 110–185, § 103(c)(6), added subpar. (A) and redesignated former subpars. (A) to (C) as (B) to (D), respectively.
  • (l)(5) Pub. L. 110–185, § 103(c)(7)(A), substituted “December 31, 2007” for “September 10, 2001”.
  • (l)(5) Pub. L. 110–185, § 103(c)(7)(B), substituted “January 1, 2009” for “January 1, 2005”.

§ 179 Election to expense certain depreciable business assets

  • (b) Pub. L. 110–185 added par. (7).

§ 6211 Definition of a deficiency

  • (b)(4)(A) Pub. L. 110–185 substituted “53(e), and 6428” for “and 53(e)”.

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (g)(2)(L) Pub. L. 110–185 substituted “32, or 6428” for “or 32” in introductory provisions.