Page:United States Statutes at Large Volume 100 Part 3.djvu/1098

 100 STAT. 2906

PUBLIC LAW 99-514—OCT. 22, 1986 (3) The amendments made by this subsection shall apply to amounts paid or incurred after December 31, 1982, in taxable years ending after such date.

(c) TREATMENT OF SALES WITHIN AFFIUATED GROUP FOR PURPOSES OF SECTION 29.—

(1) Paragraph (8) of section 29(d) (relating to related persons) is amended by adding at the end thereof the following new sentence: "In the case of a corporation which is a member of an affiliated group of corporations filing a consolidated return, such corporation shall be treated as selling qualified fuels to an unrelated person if such fuels are sold to such a person by another member of such group." (2) The amendment made by paragraph (1) shall take effect as if included in the amendments made by section 231 of Public Law 96-223. (d) RETURNS AND RECORDS WITH RESPECT TO CERTAIN FRINGE BENEFITS.—

(1) Subsection (d) of section 6039D (added by section 1 of Public Law 98-611) is amended to read as follows: "(d) DEFINITIONS.—For purposes of this section— "(1) SPECIFIED FRINGE BENEFIT PLAN.—The term 'specified fringe benefit plan' means— "(A) any qualified group legal services plan (as defined in section 120), "(B) any cafeteria plan (as defined in section 125), and "(C) any educational assistance plan (as defined in section 127). "(2) APPLICABLE EXCLUSION.—The term 'applicable exclusion' means— "(A) section 120 in the case of a qualified group legal services plan, "(B) section 125 in the case of a cafeteria plan, and "(C) section 127 in the case of an educational assistance plan." (2) The section 6039D added by section 1 of Public Law 98-612 is hereby repealed. (e) REPEAL OF JOINT COMMITTEE REPORT REQUIREMENT.—Section

6405 (relating to reports of refunds and credits) is amended by striking out subsection (b) and redesignating subsections (c), (d), and (e) as subsections (b), (c), and (d), respectively. if) AMENDMENTS RELATED TO PUBLIC LAW 99-121.—

(1) The table contained in section 467(e)(3)(A) is amended— (A) by striking out "18-year real property" and inserting in lieu thereof "19-year real property", and (B) by striking out "18 years" and inserting in lieu thereof "19 years". (2) The amendments made by paragraph (1) shall take effect as if included in the amendments made by section 103 of Public Law 99-121. (g) DEFINED CONTRIBUTION PLAN OF RURAL ELECTRIC COOPERATIVE MAY INCLUDE QUALIFIED CASH OR DEFERRED ARRANGEMENT.—

(1) IN GENERAL.—Paragraphs (1) and (2) of section 401(k) (relating to cash or deferred arrangements) are each amended by striking out "(or a pre-ERISA money purchase plan)" and inserting in lieu thereof ", a pre-ERISA money purchase plan, or a rural electric cooperative plan".

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