which are also used in subsection (n) of section 168 shall have the same meaning when used in this section as when used in such subsection. . (2) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139H the following new item: Sec. 139I. Exclusion of gain on disposition of property in connection with qualified relocation of manufacturing. . (c) Effective dates (1) Accelerated depreciation The amendment made by subsection (a) shall apply to property placed in service after the date of the enactment of this Act. (2) Exclusion of gain The amendments made by subsection (b) shall apply to sales and exchanges after the date of the enactment of this Act.