Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_110
Timestamp: 2020-06-03 06:33:59
Document Index: 784835272

Matched Legal Cases: ['§ 110', '§ 110', '§ 110', '§ 110', '§ 110', '§ 110', '§ 110', '§ 110', '§ 110', '§ 110', '§ 110', '§ 110']

Internal Revenue Code, § 110. Qualified Lessee Construction Allowances For Short-Term Leases
I.R.C. § 110(a) In General —
I.R.C. § 110(a)(1) —
I.R.C. § 110(a)(2) —
I.R.C. § 110(b) Consistent Treatment By Lessor —
I.R.C. § 110(c) Definitions —
I.R.C. § 110(c)(1) Qualified Long-Term Real Property —
I.R.C. § 110(c)(2) Short-Term Lease —
I.R.C. § 110(c)(3) Retail Space —
I.R.C. § 110(d) Information Required To Be Furnished To Secretary —
I.R.C. § 110(d)(1) —
I.R.C. § 110(d)(2) —
(Added by Pub. L. 105-34, title XII, Sec. 1213(a), Aug. 5, 1997, 111 Stat 788.)
Applicable to leases entered into after the date of the enactment of this Act [Enacted: Aug. 5, 1997].
A prior version of section 110, Income taxes paid by lessee corporation, was repealed by Pub. L. 101-508, title XI, Sec. 11801(a)(6), Nov. 5, 1990, 104 Stat. 1388-520, effective on Nov. 5, 1990. For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 29 of this title.