Bill H.R. 4310
§ 48 Energy credit
- (a)(1) Pub. L. 96–451 added subpar. (F) and provision for treatment of the useful life of subpar. (F) property as its normal…
§ 62 Adjusted gross income defined
- § 62 Pub. L. 96–451 added par. (15).
§ 194 Treatment of reforestation expenditures
§ 1245 Gain from dispositions of certain depreciable property
- (a)(2) Pub. L. 96–451, § 301(c)(1)(A), (B), inserted references to section 194 in subpar. (D) and text following subpar. (D).
- (a)(3)(D) Pub. L. 96–451, § 301(c)(1)(B), inserted reference to section 194.
- (b)(8) Pub. L. 96–451, § 301(c)(1)(C), added par. (8).