Sec. 8084. Effective date
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/bill/113/hr/1/ih/section-8084A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as otherwise provided in subsection
(b)of this section and the preceding sections of this subtitle, the amendments made by this subtitle shall take effect on the date of enactment of this Act. If— any provision amended or repealed by the amendments made by this subtitle applied to— any transaction occurring before the date of the enactment of this Act, any property acquired before such date of enactment, or any item of income, loss, deduction, or credit taken into account before such date of enactment, and the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this subtitle) affect the liability for tax for periods ending after such date of enactment, nothing in the amendments or repeals made by this subtitle shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.