Paragraph 86
In section 1026—
(a)
after paragraph (e) insert “ or ”, and
(b)
omit paragraph (g) (“non-qualifying income” in section 1025 includes deemed receipts under section 804(5B) of ICTA) and the “or” preceding it.
In section 1026—
after paragraph (e) insert “ or ”, and
omit paragraph (g) (“non-qualifying income” in section 1025 includes deemed receipts under section 804(5B) of ICTA) and the “or” preceding it.