US lawFederal (United States)Session lawPub. L. 94-455 — To reform the tax laws of the United States.508Pub. L. 94-455, tit. V, sec. 508EFFECTIVE DATE.EnactedYear: 1976Length: 25 wordsOfficial source SEC. 508. EFFECTIVE DATE. Except as other wise provided, the amendments made by this title shall apply to taxable years beginning after December 31, 1975.PreviousPub. L. 94-455, tit. V, sec. 507NextPub. L. 94-455, tit. VI, sec. 601