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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter R > § 1352
NOTES:
Source
(Added Pub. L. 108–357, title II, § 248(a), Oct. 22, 2004, 118 Stat. 1450.)
Effective Date
Subchapter applicable to taxable years beginning after Oct. 22, 2004, see section 248(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendments note under section
56 of this title.
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