References in Text
The date of enactment of this section, referred to in subsec. (c)(14)(B)(ii), is the date of enactment of
[Pub. L. 117–169], which was approved Aug. 16, 2022.
Statutory Notes and Related Subsidiaries
Section applicable to taxable years beginning after Dec. 31, 2022, see
[section 10101(f) of Pub. L. 117–169], set out as an Effective Date of 2022 Amendment note under section 11 of this title.