TourAxiom/US Federal/Statutes/Title 26/§ 901/(j)/(2)/(B)/(i)Official sourcecitebeginning on the later of—(I)#cite · 26 U.S.C. § 901(j)(2)(B)(i)(I)January 1, 1987 , or(II)#6 months after such country becomes a country described in subparagraph (A), and26 U.S.C. § 901(j)(2)(B)(ii) →