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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART III > § 139B
NOTES:
Source
(Added Pub. L. 110–142, § 5(a), Dec. 20, 2007, 121 Stat. 1805.)
Effective Date
Pub. L. 110–142, § 5(c), Dec. 20, 2007, 121 Stat. 1806, provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 2007.”
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