Pub. L. 109–432, div. A, title I, §111(b), Dec. 20, 2006, 120 Stat. 2940 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005."

← Effective Date of 2008 Amendment Effective Date of 2004 Amendment →

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us/statute/recovery/release-scope-us-statute-2026-05-10-tax-sections/block-39 — Effective Date of 2006 Amendment · Axiom

Axiom
US Federal
Statutes
Recovery
§ release-scope-us-statute-2026-05-10-tax-sections
(block-39)

Effective Date of 2006 Amendment

Official source

← Effective Date of 2008 Amendment Effective Date of 2004 Amendment →

in view

Whole section