Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-iii/sec.-136/
Timestamp: 2020-02-20 02:12:58
Document Index: 533500067

Matched Legal Cases: ['§ 136', '§1912', '§1617', '§ 136', '§136', '§1617', '§1617', '§1912']

26 U.S.C. § 136 (2015) - Energy conservation subsidies provided by public utilities :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part III - Items Specifically Excluded From Gross Income (Sections 101 - 140) Sec. 136 - Energy conservation subsidies provided by public utilities
Source Credit Added Pub. L. 102-486, title XIX, §1912(a), Oct. 24, 1992, 106 Stat. 3014; amended Pub. L. 104-188, title I, §1617(a), (b), Aug. 20, 1996, 110 Stat. 1858.
Statutes at Large References 106 Stat. 3014, 3016
110 Stat. 1858
Public and Private Laws Public Law 95-617, Public Law 102-486, Public Law 104-188
26 U.S.C. § 136 (2015)
§136. Energy conservation subsidies provided by public utilities(a) Exclusion
(c) Energy conservation measure(1) In general
Subsec. (c)(1). Pub. L. 104–188, §1617(a), substituted "energy demand with respect to a dwelling unit." for "energy demand—
Pub. L. 104–188, title I, §1617(c), Aug. 20, 1996, 110 Stat. 1858, provided that: "The amendments made by this section [amending this section] shall apply to amounts received after December 31, 1996, unless received pursuant to a written binding contract in effect on September 13, 1995, and at all times thereafter."
Pub. L. 102–486, title XIX, §1912(c), Oct. 24, 1992, 106 Stat. 3016, provided that: "The amendments made by this section [enacting this section and renumbering former section 136 as 137] shall apply to amounts received after December 31, 1992."