Effective/Applicability dates
(b) Effective/Applicability dates(1) In general. The rules of this section, 1.108(i)1, and 1.108(i)2, apply on or after July 2, 2013, to reacquisitions of applicable debt instruments in taxable years ending after December 31, 2008. In addition, the rules of 1.108(i)3 apply on or after July 2, 2013, to debt instruments issued after December 31, 2008, in connection with reacquisitions of applicable debt instruments in taxable years ending after December 31, 2008.