2272s

The administrative determinations issued by the Secretary of the Treasury prior to the effectiveness of this act related to the tax shall not be applicable to future tax events that occur after this act’s effective date. Notwithstanding the above, the administrative determinations issued by the Secretary of the Treasury prior to this act’s effective date, and in relation with tax events that occurred prior to this act’s effective date, shall be final and firm even for periods, if any, after this new act becomes effective. History —Sept. 9, 2003, No. 272, § 57, eff. 180 days after Sept. 9, 2003.