Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to taxable years beginning after July 4, 2025, see section 70421(d)(5) of Puspan. L. 119–21, set out as an Effective Date of 2025 Amendment note under section 6011 of this title.