Editorial Notes
Amendments
2006—Subsec. (d). Puspan. L. 109–432 added subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Puspan. L. 109–432, div. A, title III, § 306(span), Dec. 20, 2006, 120 Stat. 2951, provided that:
“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2006.”
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) of Puspan. L. 108–173, set out as an Effective Date of 2003 Amendment note under section 62 of this title.