Effective Date of 2013 Amendment
Pub. L. 112–240, title III, §304(b), Jan. 2, 2013, 126 Stat. 2329 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2011."
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Pub. L. 112–240, title III, §304(b), Jan. 2, 2013, 126 Stat. 2329 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2011."