not fail to be treated as timely filed if filed by the later of— (1) the date which is 4 months after the date of the enactment of this Act, or (2) the date otherwise applicable under section 6411(a) of such Code. (g) Effective date The amendments made by subsections (a) through (e) shall take effect as if included in the provision of Public Law 115–97 to which they relate.