Effective Date of 2004 Amendment
Pub. L. 108–311, title IV, §404(f), Oct. 4, 2004, 118 Stat. 1188 , provided that: "The amendments made by this section [amending this section and sections 403, 408, 415, 530, and 4972 of this title ] shall take effect as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 [ Pub. L. 107–16 ] to which they relate."