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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART VI > § 179B
NOTES:
Source
(Added Pub. L. 108–357, title III, § 338(a), Oct. 22, 2004, 118 Stat. 1480; amended Pub. L. 109–58, title XIII, § 1324(a), Aug. 8, 2005, 119 Stat. 1015.)
Amendments
2005—Subsec. (e). Pub. L. 109–58 added subsec. (e).
Effective Date of 2005 Amendment
Pub. L. 109–58, title XIII, § 1324(b), Aug. 8, 2005, 119 Stat. 1015, provided that: “The amendment made by this section [amending this section] shall take effect as if included in the amendment made by section 338(a) of the American Jobs Creation Act of 2004 [Pub. L. 108–357, enacting this section].”
Effective Date
Pub. L. 108–357, title III, § 338(c), Oct. 22, 2004, 118 Stat. 1481, provided that: “The amendment made by this section [enacting this section and amending sections
263,
263A,
312,
1016, and
1245 of this title] shall apply to expenses paid or incurred after December 31, 2002, in taxable years ending after such date.”
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