Effective Date of 2008 Amendment
Pub. L. 110–343, div. C, title III, §314(b), Oct. 3, 2008, 122 Stat. 3872 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2007."
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Pub. L. 110–343, div. C, title III, §314(b), Oct. 3, 2008, 122 Stat. 3872 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2007."