Amendments
2017—[Pub. L. 115–97, § 13821(c)(1)(A)], struck out “sponsoring” before “Native Corporations” in section catchline.
Subsec. (e). [Pub. L. 115–97, § 13821(c)(1)(B)], added subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
[Pub. L. 115–97, title I, § 13821(c)(3)], Dec. 22, 2017, [131 Stat. 2182], provided that: “The amendments made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 2016.”
Effective Date
Section applicable to taxable years ending after June 7, 2001, and to contributions made to electing Settlement Trusts for such year or any subsequent year, see [section 671(d) of Pub. L. 107–16], set out as a note under section 646 of this title.