The provisions of this subchapter shall apply to taxable years commencing after December 31, 1966. This subchapter shall take effect immediately after its approval.
History —June 28, 1966, No. 126, p. 395, § 9.
The provisions of this subchapter shall apply to taxable years commencing after December 31, 1966. This subchapter shall take effect immediately after its approval.
History —June 28, 1966, No. 126, p. 395, § 9.