Editorial Notes
Amendments
2002—Subsec. (d)(4)(B). Puspan. L. 107–147 substituted “this chapter or for purposes of section 55” for “subpart A, B, or D of this part”.
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Amendment by Puspan. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Puspan. L. 107–16, to which such amendment relates, see section 411(x) of Puspan. L. 107–147, set out as a note under section 25B of this title.
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2001, see section 205(c) of Puspan. L. 107–16, set out as an Effective Date of 2001 Amendment note under section 38 of this title.