PUBLIC LAW 100-647-NOV. 10, 1988
102 STAT. 3345
Sec. 6060. Excise tax on disposition of stock by an ESOP not to apply to certain forced dispositicMis. Sec. 6061. Loans to acquire employer securities. Sec. 6062. Effective date of section 415 limitations of collectively bargained agreements. Sec. 6063. Treatment of pre-1989 elections for dependent care assistance under cafeteria plans. Sec. 6064. Modifications to section 457. Sec. 6065. Exception for governmental plans. Sec. 6066. Air transportation of cargo and of passengers treated as same service for purposes of fringe benefits inclusion. Sec 6067. Special rule for applying spin-off rules to bridge banks. Sec. 6068. Income averaging allowed to lumpsum distributions of alternate payees. Sec. 6069. Increase in employer reversion tax. Sec. 6070. Definition of part^ime employee for purposes of section 89. S e c 6071. Rural t e i e i ^ n e cooperatives permitted to have qualified cash or deferred arrangements. Sec. 6072. Study of treatment of certain technical personnel. Sec. Sec. Sec. Sec. Sec.
6076. 6077. 6078. 6079. 6080.
Subtitle D—Insurance Provisions Treatment of certain workers' compensation funds. S^iedal estimated tax payments. Qiurch self-funded death benefit plans treated as life insurance. Treatment of structured settlements. Variable contracts invested in government securities permitted.
Sec. 6109. Sec 6110. Sec 6111.
Subtitle EExdse Tax Provisions Authority to prescribe tolerances for the volume of wine in bottles for purposes of the exdse tax on wine. Wholesale distributors to administer claims for refund of gasoline tax. Authority to exempt articles from e x c ^ tax on heavy trucks and trailers where benefit accrues to United States. Application of reduced gasoline tax rate to blenders. Certain educational institutions exempt from user fees on permits for industrial use of specially denatured distilled spirits. Small procedures exempt from occupational tax on distilled spirits plants. Quarterly payment of archery exdse tax. Extension of time for enacting authorizing legislation relating to the oil spill liability trust fund. Donated cargo exempt from harbor maintenance tax. Relay cargo. Clarification of meaning of manufacture under truck excise tax.
Sec Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec Sec. Sec. Sec. Sec. Sec. Sec.
Subtitle F—Foreign Provisions Dual resident companies. Election to be treated as qualified electing fund to be made by taxpayer. Treatment of certain United States affiliate obligations. Treatment of certain insurance branches of foreign corporations. Treatment of certain instruments unckr foreign currency rules. Treatment of insurance companies under chain deficit rule. Virgin Islands treated as qualified Caribbean basin country. Treatment of certain United States obligations held by possession banks Treatment of certain gambling winnings received by nonresident aliens. Election to be treated as domestic corporation. Tax exemption for ENJEBI community trust fund. Applicationof section 912 to judicial employees. Study of definition of United States resident Sunset of treaty provisions. Treatment of certain awards by the district court of Guam.
Sec. 6101. Sec. 6102. Sec. 6103. Sec. 6104. Sec. 6105. Sec. 6106. Sec. 6107. Sec. 6108.
6126. 6127. 6128. 6129. 6130. 6131. 6132. 6133. 6134. 6135. 6136. 6137. 6138. 6139. 6140.
Subtitle G—Estate Tax Provisions Sec 6151. Treatment of certain rents under section 2032A. Sec. 6152. Clarification of treatment of joint and survivor annuities under Qtip rules. Subtitle H—Tax-Exempt Bond Provisions Sec 6176. Oarification of small issue bond definition of manufacturing facility. Sec. 6177. Rules applicable to tax and revenue anticipation bonds. Sec. 6178. Amendment to mortgage bond purchase price regulations.
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