Pub. L. 90-26 Jun. 13, 1967

81 Stat. 57 · Changed 2 sections of the Code

Bill H.R. 6950

§ 48 Energy credit

  • (a)(2)(B) Pub. L. 90–26, § 3, inserted “or is operated under contract with the United States” after “the United States”.
  • § 48 Pub. L. 90–26, § 2(a), limited definition of suspension period property to section 38 property where the physical…
  • § 48 Pub. L. 90–26, § 1, substituted “March 9, 1967” for “December 31, 1967”.

§ 167 Depreciation

  • (i)(1) Pub. L. 90–26, § 2(b), provided that accelerated depreciation was not to apply if the physical construction…
  • (i) Pub. L. 90–26, § 1, substituted “March 9, 1967” for “December 31, 1967”.