,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #aba  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #c1 #bjac ,mr4
 ,holt introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide a #e-ye>      
re9/atem5t ( ! real prop]ty /&>d        
d$uction & to adju/ su* d$uction =      
inflation4  #a4 ,re9/atem5t ( real      
prop]ty /&>d d$uction  7a7 ,ext5sion    
,subp>agraph 7,c7 ( section #fc7;c77#a7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ 9 #bjjh or #bjji & ins]t+
 aft] ,decemb] #ca1 #bjab1 & be=e       
,janu>y #a1 #bjah4  7b7 ,adju/m5ts =    
inflation  7#a7 ,9 g5]al ,subp>agraph   
7,b7 ( section #fc7;c77#d7 ( su* ,code  
is am5d$--  7,a7 by ins]t+ 7#bjac 9 !   
case ( ! doll> am\nt conta9$ 9 p>agraph 
7#g77;,b77 aft] #aihh1  7,b7 by /rik+ or
 7#e7 & ins]t+ 7#e71 or 7#g77;,b71 &    
7,c7 by /rik+ & at ! end ( clause 7i71  
by /rik+ ! p]iod at ! end ( clause 7ii7 
& ins]t+ 1 &1 & by ins]t+ aft] clause   

7ii7 ! foll[+3  7iii7 cal5d> ye> #bjaa 9
 ! case ( ! doll> am\nt conta9$ 9       
p>agraph 7#g77;,b74  4  7#b7 ,con=m+    
am5dm5t ,subp>agraph 7,b7 ( section     
#fc7;c77#g7 ( su* ,code is am5d$ by     
/rik+ #a1jjj & ins]t+ twice su* am\nt4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjab4