taxable years ending after the date of enactment of this Act. (2) Partnership taxable years which include effective date In applying section 710(a) of the Internal Revenue Code of 1986 (as added by this section) in the case of any partnership taxable year which includes the date of 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 enactment of this Act. (B) Indirect dispositions The amendments made by subsection (b) shall apply to transactions after the date of 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 enactment of this Act. V Investor protection and market transparency 501. Disclosure of fees and returns The Investment Company Act of 1940 ( 15 U.S.C. 80a–1 et seq.) is amended by adding at the end the following: 66. Disclosure of fees and returns (a) Definitions In this section, the terms private fund and target firm have the meanings given the terms in section 3 of the Stop Wall Street Looting Act . (b) Rules Not later than 1 year after the date of enactment of this section, the Commission shall issue final rules that require a private fund to, using generally accepted accounting principles, annually report the following information with respect to that private fund: (1) The name, address, and vintage year of the fund. (2) The name of each general partner of the fund. (3) The name of each limited partner of the fund. (4) A list of each entity with respect to which the fund owns a percentage. (5) In dollars,