Editorial Notes
Amendments
2010—Subsec. (span)(1). Puspan. L. 111–147 struck out “except that clause (iv) of subparagraph (A), and subparagraph (B), of such section shall not apply” before period.
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by Puspan. L. 111–147 applicable to obligations issued after the date which is 2 years after Mar. 18, 2010, see section 502(f) of Puspan. L. 111–147, set out as a note under section 149 of this title.
Effective Date
Section applicable to taxable years ending after July 18, 1984, except as otherwise provided, see section 44 of Puspan. L. 98–369, set out as a note under section 1271 of this title.