Bill H.R. 17607
§ 46 Amount of credit
- § 46 Pub. L. 89–800, § 3(a), inserted “for taxable years ending on or before the last day of the suspension period (as…
- § 46 Pub. L. 89–800, § 3(b), substituted “7 taxable years” for “5 taxable years” in subpar. (B) and “10 taxable years” and…
§ 48 Energy credit
- (d) Pub. L. 89–800, § 1(b), inserted provisions covering the treatment of suspension period property, and the elections to…
- § 48 Pub. L. 89–800, § 1(a), added subsecs. (h) to (j) and redesignated former subsec. (h) as (k).
§ 167 Depreciation
- (i) § 167 Pub. L. 89–800 added subsec. (i) and redesignated former subsec. (i) as (j).
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (c)(6) Pub. L. 89–800 inserted reference to professional football leagues (whether or not administering a pension fund for…