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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART III > § 110
NOTES:
Source
(Added Pub. L. 105–34, title XII, § 1213(a), Aug. 5, 1997, 111 Stat. 1000.)
Prior Provisions
A prior section
110, act Aug. 16, 1954, ch. 736, 68A Stat. 33, related to income taxes paid by lessee corporations, prior to repeal by Pub. L. 101–508, title XI, § 11801(a)(6), Nov. 5, 1990, 104 Stat. 1388–520.
Effective Date
Section 1213(e) of Pub. L. 105–34 provided that: “The amendments made by this section [enacting this section and amending sections
168 and
6724 of this title] shall apply to leases entered into after the date of the enactment of this Act [Aug. 5, 1997].”
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