effective dates

effective dates Sec. 410. (a) Except as provided by subsection (b) and subsection (c), the foregoing provisions of this Act shall become effective January 1, 1975. (b) Section 104 and the amendment made by section 301 shall become effective on the date of the enactment of this Act. (c) (1) The amendments made by sections 403(a), 404, 405, 406, 408, and 409 shall apply with respect to taxable years beginning after December 31, 1974. (2) The amendment made by section 407 shall apply with respect to taxable years beginning after December 31, 1971.