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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART VI > § 179E
NOTES:
Source
(Added Pub. L. 109–432, div. A, title IV, § 404(a), Dec. 20, 2006, 120 Stat. 2955.)
References in Text
The date of the enactment of this section, referred to in subsec. (c)(2), is the date of enactment of Pub. L. 109–432, which was approved Dec. 20, 2006.
Effective Date
Pub. L. 109–432, div. A, title IV, § 404(c), Dec. 20, 2006, 120 Stat. 2957, provided that: “The amendments made by this section [enacting this section and amending sections
263,
312, and
1245 of this title] shall apply to costs paid or incurred after the date of the enactment of this Act [Dec. 20, 2006].”
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