“If—“(1) any provision amended or repealed by the amendments made by subsection (b) or (d) [see Tables for classification] applied to—“(A) any transaction occurring before the date of the enactment of this Act [Mar. 23, 2018],
“(B) any property acquired before such date of enactment, or
“(C) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(2) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by such subsection) affect the liability for tax for periods ending after such date of enactment,
nothing in the amendments or repeals made by this section [see Tables for classification] shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
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