§11611

2 cases·2 cited

Statute Text — 26 U.S.C. §11611

Statute text not available for this section.

2 Citing Cases

Stephen T. & Landa C. Fan, Petitioner 117 T.C. No. 3 · 2001

(b)(1). - 11 - It is our view that petitioner did not purchase the system, in lieu of using handwritten notes, so as to be in compliance with the ADA. Section 44 was enacted as part of the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 11611(a), 104 Stat. 1388-501, and is intended to complement the ADA by providing “relief to small businesses making the accommodations required by the ADA.” 136 Cong. Rec. S12852 (daily ed. Sept. 12, 1990) (statement by Senator Kohl). The legisla

William A. Ricker, Petitioner · 2001

- 10 - panoramic and Wehmer x-ray machines and rare earth cassette constitutes “eligible access expenditures” within the meaning of section 44(c).