The date of the enactment of this subsection, referred to in subsec. (c)(2), is the date of enactment of Puspan. L. 108–357, which was approved Oct. 22, 2004.
Puspan. L. 108–357, title VIII, § 908(d), Oct. 22, 2004, 118 Stat. 1657, provided that:
Editorial Notes
References in Text
Statutory Notes and Related Subsidiaries
Effective Date
“(1)In general.—Except as otherwise provided in this subsection, the amendments made by this section [enacting this section and amending sections 931, 932, 934, 935, 957, and 6688 of this title] shall apply to taxable years ending after the date of the enactment of this Act [Oct. 22, 2004].
“(2) 183-day rule.—Section 937(a)(1) of the Internal Revenue Code of 1986 (as added by this section) shall apply to taxable years beginning after the date of the enactment of this Act.
“(3)Sourcing.—Section 937(span)(2) of such Code (as so added) shall apply to income earned after the date of the enactment of this Act.”