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TITLE 26 > Subtitle D > CHAPTER 42 > Subchapter G > § 4966
NOTES:
Source
(Added Pub. L. 109–280, title XII, § 1231(a), Aug. 17, 2006, 120 Stat. 1095.)
Effective Date
Section applicable to taxable years beginning after Aug. 17, 2006, see section 1231(c) of Pub. L. 109–280, set out as an Effective Date of 2006 Amendment note under section
4963 of this title.
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