Editorial Notes
Amendments
2005—Subsec. (d). Puspan. L. 109–135 substituted “ownership, charter, and operating agreement interests” for “ownership and charter interests”.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Amendment by Puspan. L. 109–135 effective as if included in the provision of the American Jobs Creation Act of 2004, Puspan. L. 108–357, to which such amendment relates, see section 403(nn) of Puspan. L. 109–135, set out as a note under section 26 of this title.
Effective Date
Section applicable to taxable years beginning after Oct. 22, 2004, see section 248(c) of Puspan. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 56 of this title.