EFFECTIVE DATES.

SEC. 209. EFFECTIVE DATES. (a) Sections 201, 202(a), and 203.— The amendments made by sections 201, 202(a), and 203 shall apply to taxable years ending after December 31, 1974. Such amendments shall cease to apply to taxable years ending after December 31, 1975. (b) Section 204.— The amendments made by section 204 shall apply to taxable years beginning after December 31, 1974, and before January 1, 1976. (c) Sections 202(b) and 205.— The amendments made, by sections 202(b) and 205 shall apply to wages paid after April 30, 1975, and before January 1, 1976. (d) Section 206.— The amendments made by section 206 apply to taxable, years beginning after the date of enactment of this Act. (e) Section 207.— The amendments made by section 207 shall apply to old residences (within the meaning of section 1034 of the Internal Revenue Code of 1954) sold or exchanged after December 31, 1974, in taxable years ending after such date.