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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter A > PART IV > Subpart A > § 25C
NOTES:
Source
(Added Pub. L. 109–58, title XIII, § 1333(a), Aug. 8, 2005, 119 Stat. 1026; amended Pub. L. 109–135, title IV, § 412(b), Dec. 21, 2005, 119 Stat. 2636; Pub. L. 110–172, § 11(a)(2), Dec. 29, 2007, 121 Stat. 2484.)
References in Text
The date of the enactment of this section, referred to in subsec. (c)(1), is the date of enactment of Pub. L. 109–58, which was approved Aug. 8, 2005.
Amendments
2007—Subsec. (c)(3). Pub. L. 110–172 substituted “part 3280” for “section
3280”.
2005—Subsec. (b)(2). Pub. L. 109–135 substituted “subsection (c)(2)(B)” for “subsection (c)(3)(B)”.
Effective Date
Pub. L. 109–58, title XIII, § 1333(c), Aug. 8, 2005, 119 Stat. 1030, provided that: “The amendments made by this section [enacting this section and amending section
1016 of this title] shall apply to property placed in service after December 31, 2005.”
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