Pub. L. 114–113, div. Q, title I, §161(b), Dec. 18, 2015, 129 Stat. 3066 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2014."

← Effective Date of 2018 Amendment Effective Date of 2014 Amendment →

in view

Whole section

loading…

Axiom
US Federal
Statutes
Recovery
§ release-scope-us-statute-2026-05-10-tax-sections
(block-34)

Effective Date of 2015 Amendment

Official source

← Effective Date of 2018 Amendment Effective Date of 2014 Amendment →

in view

Whole section