Par. 5. Section 1.36B-4 is amended by revising paragraph (c) to read as follows:
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(c) Applicability date —
(1) Except as provided in paragraphs (c)(2) through (3) of this section, this section applies to taxable years ending after December 31, 2013.
(2) The last sentence of paragraphs (a)(1)(ii)(B)( 1 ) and ( 2 ), and (a)(1)(ii)(C) of this section apply to taxable years ending on or after December 31, 2020.
(3) Paragraph (a)(3) of this section applies to taxable years ending after December 31, 2013, and beginning before October 15, 2026.