The date of the enactment of this section, referred to in subsec. (d)(3), is the date of the enactment of Puspan. L. 115–97, which was approved Dec. 22, 2017.

Section applicable to taxable years of foreign corporations beginning after Dec. 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see section 14201(d) of Puspan. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 904 of this title.