1 So in original. Probably should be followed by “and”.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 115–97, title I, § 14222(c), Dec. 22, 2017, 131 Stat. 2220, provided that:
“The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 2017.”