The date of the enactment of this subchapter, referred to in subsec. (c)(2)(B)(ii), is the date of enactment of Puspan. L. 108–357, which was approved Oct. 22, 2004.

Section applicable to taxable years beginning after Oct. 22, 2004, see section 248(c) of Puspan. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 56 of this title.