| http://www.w3.org/ns/prov#value | - (A) to distributions after the date of the enactment of this Act, and (B) for purposes of determining the continued qualification under section 355(b)(2)(A) of the Internal Revenue Code of 1986 (as amended by subsection (b)(1)) of distributions made before such date, as a result of an acquisition, disposition, or other restructuring after such date. (2) TRANSITION RULE- The amendments made by this
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