Pub. L. 105-34, tit. XII, subtit. C, pt. I, sec. 1226
EFFECTIVE DATE.
SEC. 1226. EFFECTIVE DATE. The amendments made by this part shall apply to partnership taxable years ending on or after December 31, 1997.
Pub. L. 105-34, tit. XII, subtit. C, pt. I, sec. 1226