Bill H.R. 4968
§ 172 Net operating loss deduction
- (b)(1) Pub. L. 96–595 generally revised subpar. (E) to permit a trust which was formerly a real estate investment trust an…
§ 911 Citizens or residents of the United States living abroad
- § 911 Pub. L. 96–595 § 4(c)(1), inserted “or from charitable services” after “camps” in section catchline.
- (a) Pub. L. 96–595, § 4(a), inserted “or who performs qualified charitable services in a lesser developed country,” after…
- (c)(1)(A) Pub. L. 96–595, § 4(b)(1), substituted “Dollar limitations” for “In general” in heading, redesignated existing…
- (c)(1) Pub. L. 96–595, § 4(b)(2), added subpars. (D) and (E).