1 So in original. Probably should be “section”.
1222 by substituting “3 years” for “1 year”,2 So in original. Probably should be followed by a period.
Editorial Notes
Prior Provisions
A prior section 1061 was renumbered section 1062 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 115–97, title I, § 13309(c), Dec. 22, 2017, 131 Stat. 2131, provided that:
“The amendments made by this section [enacting this section and renumbering former section 1061 as 1062] shall apply to taxable years beginning after December 31, 2017.”