Extension of rules for treatment of certain disaster-related personal casualty losses
Title VII — Finance › Subtitle A — Tax › Chapter 4 — Investing in American families, communities, and small businesses
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No wording changed between Senate changes and Final version sent to the President.
How the text changed
For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116–260), section 301 of such Act shall be applied by substituting the date of the enactment of this section for the date of the enactment of this Act each place it appears.
For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116–260), section 301 of such Act shall be applied by substituting the date of the enactment of this section for the date of the enactment of this Act each place it appears.
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