 So in original. Probably should be “section”.

1222 by substituting “3 years” for “1 year”,

 So in original. Probably should be followed by a period.

Editorial Notes

Prior Provisions

A prior section 1061 was renumbered section 1062 of this title.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 115–97, title I, § 13309(c), Dec. 22, 2017, 131 Stat. 2131, provided that: “The amendments made by this section [enacting this section and renumbering former section 1061 as 1062] shall apply to taxable years beginning after December 31, 2017.”