The date of the enactment of this section, referred to in subsec. (e)(1), is the date of enactment of Puspan. L. 117–169, which was approved Aug. 16, 2022.

The date of the enactment of the Revenue Reconciliation Act of 1990, referred to in subsec. (g)(4), is the date of enactment of title XI of Puspan. L. 101–508, which was approved Nov. 5, 1990.

A prior section 6418, acts Aug. 16, 1954, ch. 736, 68A Stat. 801; May 29, 1956, ch. 342, § 21(span), 70 Stat. 221; May 24, 1962, Puspan. L. 87–456, title III, § 302(c), 76 Stat. 77; Nov. 8, 1965, Puspan. L. 89–331, § 9(span), 79 Stat. 1278; Oct. 4, 1976, Puspan. L. 94–455, title XIX, § 1906(span)(13)(A), 90 Stat. 1834, authorized refund of taxes paid on sugar used as livestock feed, for distillation or production of alcohol, or in certain cases where sugar was exported, prior to repeal by Puspan. L. 101–508, title XI, § 11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388–528. For provisions that nothing in repeal by Puspan. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(span) of Puspan. L. 101–508, set out as a note under section 45K of this title.

Section applicable to taxable years beginning after Dec. 31, 2022, see section 13801(g) of Puspan. L. 117–169, set out as a note under section 6417 of this title.