For purposes of this subtitle, in the case of a corporation a (1) Section 1250 capital gain treatment. a In the ... 291(a)(1) by striking out aquot;15 percentaquot; and inserting in lieu thereof aquot;20 percentaquot;. Effective date (Sec. 68(e)(2). a#39;84 TRA). ... Applies to property placed in service after 12-31-84, in taxable years ending after such date.
|Title||:||A complete guide to the Tax Reform Act of 1984|