Effective Date of 2018 Amendment
Pub. L. 115–123, div. D, title I, §40301(b), Feb. 9, 2018, 132 Stat. 145 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2016."
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Pub. L. 115–123, div. D, title I, §40301(b), Feb. 9, 2018, 132 Stat. 145 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2016."