1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 61
  5. subchapter A
  6. part III
  7. subpart B
  8. § 6043A
  9. notes
Statutory Notes and Related Subsidiaries
Effective Date

Puspan. L. 108–357, title VIII, § 805(d), Oct. 22, 2004, 118 Stat. 1574, provided that:

“The amendments made by this section [enacting this section and amending section 6724 of this title] shall apply to acquisitions after the date of the enactment of this Act [Oct. 22, 2004].”

CITE AS: 26 USC 6043A