Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_190
Timestamp: 2019-10-19 00:00:33
Document Index: 356855431

Matched Legal Cases: ['§ 190', '§ 190', '§ 190', '§ 190', '§ 190', '§ 190', '§ 190', '§ 190', '§ 190', '§ 190']

Internal Revenue Code, § 190. Expenditures To Remove Architectural And Transportation Barriers To The Handicapped And Elderly
I.R.C. § 190(a) Treatment As Expenses
I.R.C. § 190(a)(1) In General —
I.R.C. § 190(a)(2) Election —
I.R.C. § 190(b) Definitions —
I.R.C. § 190(b)(1) Architectural And Transportation Barrier Removal Expenses —
I.R.C. § 190(b)(2) Qualified Architectural And Transportation Barrier Removal Expenses —
I.R.C. § 190(b)(3) Handicapped Individual —
I.R.C. § 190(c) Limitation —
I.R.C. § 190(d) Application Of Section - Repealed —
[Repealed--1990 Revenue Act]
(Added Pub. L. 94-455, title XXI, Sec. 2122(a), Oct. 4, 1976, 90 Stat. 1914, and amended Pub. L. 98-369, div. A, title X, Sec. 1062(a)(1), (b), July 18, 1984, 98 Stat. 1047; Pub. L. 99-514, title II, Sec. 244, Oct. 22, 1986, 100 Stat. 2183; Pub. L. 101-508, title XI, Sec. 11611(c), 11801(a)(14), Nov. 5, 1990, 104 Stat. 1388-503, 1388-520.)
1990 - Subsec. (c). Pub. L. 101-508, Sec. 11611(c), substituted ‘$15,000’ for ‘$35,000’.
Subsec. (d). Pub. L. 101-508, Sec. 11801(a)(14), struck out subsec. (d) which related to application of section to taxable years beginning after Dec. 31, 1976, and before Jan. 1, 1983, and to taxable years beginning after Dec. 31, 1983.
1986 - Subsec. (d)(2). Pub. L. 99-514 substituted ‘1983’ for ‘1983, and before January 1, 1986’.
1984 - Subsec. (c). Pub. L. 98-369, Sec. 1062(b), substituted ‘$35,000’ for ‘$25,000’.
Subsec. (d). Pub. L. 98-369, Sec. 1062(a)(1), amended subsec. (d) generally, substituting provisions that this section shall apply to taxable years beginning after December 31, 1976, and before January 1, 1983, and to taxable years beginning after December 31, 1983, and before January 1, 1986 for provisions which had required the Secretary to prescribe such regulations as might be necessary to carry out this section within 180 days after October 4, 1976.
Amendment by section 11611(c) of Pub. L. 101-508 applicable to taxable years beginning after Nov. 5, 1990, see section 11611(e)(2) of Pub. L. 101-508, set out as a note under section 38 of this title.
Section 1062(c) of Pub. L. 98-369 provided that: ‘The amendment made by subsection (b) (amending this section) shall apply to taxable years beginning after December 31, 1983.’
Section 2122(c) of Pub. L. 94-455, as amended by Pub. L. 96-167, Sec. 9(c), Dec. 29, 1979, 93 Stat. 1278; Pub. L. 98-369, div. A, title X, Sec. 1062(a)(2), July 18, 1984, 98 Stat. 1047, provided that: ‘The amendments made by this section (enacting this section and amending sections 263, 1245, and 1250 of this title) shall apply to taxable years beginning after December 31, 1976.’
For provisions that nothing in amendment by section 11801(a)(14) of 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.
[191. Repealed. Pub. L. 97-34, title II, 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
Section, added Pub. L. 94-455, title XXI, 2124(a)(1), Oct. 4, 1976, 90 Stat. 1916, and amended Pub. L. 95-600, title VII, 701(f)(1), (2), (7), Nov. 6, 1978, 92 Stat. 2900-2902 ; Pub. L. 96-222, title I, 107(a)(1)(E)(ii), Apr. 1, 1980, 94 Stat. 222; Pub. L. 96-541, 2(a), Dec. 17, 1980, 94 Stat. 3204, related to amortization of certain rehabilitation expenditures for certified historic structures.
Repeal applicable to expenditures incurred after Dec. 31, 1981, in taxable years ending after such date, with exceptions, see section 212(e) of Pub. L. 97-34, set out as an Effective Date of 1981 Amendment note under section 46 of this title.