The Act is cited as the Disaster Related Extension of Deadlines Act
To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices, section 1, Sec. 1.
Written by .
The Act is cited as the Disaster Related Extension of Deadlines Act
The document says “may be cited as”Who acts: CongressHow: statuteSec. 1 in the PDF
What the document says
“This Act may be cited as the "Disaster Related Extension of Deadlines Act".”
The whole of section 1. It fixes the name the Act is cited by and does nothing further.
What the document actually says
“This Act may be cited as the "Disaster Related Extension of Deadlines Act".”
That sentence, in plain words
The law says what to call it. Its name is the Disaster Related Extension of Deadlines Act.
What this is about
Most laws start this way. A name makes the law easy to point to. The name tells you nothing about what the law does.
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