Effective Date of 2006 Amendment
[Pub. L. 109–432, div. A, title III, § 306(b)], Dec. 20, 2006, [120 Stat. 2951], provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2006.”
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2003, see [section 1201(k) of Pub. L. 108–173], set out as an Effective Date of 2003 Amendment note under section 62 of this title.