Effective Date of 2019 Amendment
Pub. L. 116–94, div. Q, title I, §111(b), Dec. 20, 2019, 133 Stat. 3228 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017."
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Pub. L. 116–94, div. Q, title I, §111(b), Dec. 20, 2019, 133 Stat. 3228 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017."