Sec. 205. Effective date
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Except as otherwise provided in this title, this title and the amendments made by this title take effect on the date of enactment of, and as if included in, the American Taxpayer Relief Act of 2012 ( Public Law 112–240 ; 126 Stat. 2313).
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- Pub. L. 112-240
- 126 Stat. 2313
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Sec. 205
Effective date
Pub. L.Pub. L. 112-240
Stat.126 Stat. 2313
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