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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART VI > § 179D
NOTES:
Source
(Added Pub. L. 109–58, title XIII, § 1331(a), Aug. 8, 2005, 119 Stat. 1020; amended Pub. L. 109–432, div. A, title II, § 204, Dec. 20, 2006, 120 Stat. 2945.)
Amendments
2006—Subsec. (h). Pub. L. 109–432 substituted “2008” for “2007”.
Effective Date
Pub. L. 109–58, title XIII, § 1331(d), Aug. 8, 2005, 119 Stat. 1024, provided that: “The amendments made by this section [enacting this section and amending sections
263,
312,
1016,
1245, and
1250 of this title] shall apply to property placed in service after December 31, 2005.”
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