by this section) in the case of any partnership taxable year which includes the date of the enactment of this Act, the amount of the net capital gain referred to in such section shall be treated as being the lesser of the net capital gain for the entire partnership taxable year or the net capital gain determined by only taking into account items attributable to the portion of the partnership taxable year which is after such date. (3) Dispositions of partnership interests (A) In general Section 710(b) of such Code (as added by this section) shall apply to dispositions and distributions after the date of the enactment of this Act. (B) Indirect dispositions The amendments made by subsection (b) shall apply to transactions after the date of the enactment of this Act. (4) Other income and gain in connection with investment management services Section 710(e) of such Code (as added by this section) shall take effect on the date of the enactment of this Act.