Page:United States Statutes at Large Volume 100 Part 3.djvu/949

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2757

retired pay to which such individual would be entitled without regard to this clause at the time of such election. "(B) ELECTION.—An election under this paragraph— "(i) may be made by an individual only if such individual meets the age and service requirements for retirement under paragraph (2) of subsection (b), "(ii) may be made only during the period during which the individual may make an election to receive retired pay or while the individual is receiving retired pav, and (iii) shall be made in the same manner as the election to receive retired pay. Such an election, once it takes effect, shall be irrevocable. "(C) WHEN ELECTION TAKES EFFECT.—Any election under this paragraph shall take effect on the 1st day of the 1st month following the month in which the election is made." (c) HIGH 3 YEARS OF SALARY MUST B E DURING PERIOD WHEN ELECTION TO RECEIVE RETIRED PAY IS NOT IN EFFECT.—Subsection

(m) of section 7448 (relating to computation of annuities) is amended by adding at the end thereof the following new sentence: "In determining the period of 3 consecutive years referred to in the preceding sentence, there may not be taken into account any period for which an election under section 7447(f)(4) is in effect." (d) CLERICAL AMENDMENTS.—

(1) Subsection (a) of section 7447 (relating to definitions) is amended by striking out paragraph (2) and by redesignating paragraphs (3) and (5) as paragraphs (2) and (3), respectively. (2) Subsection (e) of section 7447 is amended by striking out "Civil Service Commission" each place it appears and inserting in lieu thereof "Office of Personnel Management". (3) Subparagraph (C) of section 7447(g)(2) (relating to coordination with civil service retirement) is amended by striking out "Civil Service Commission" and inserting in lieu thereof "Office of Personnel Management". (e) EFFECTIVE DATE.—

(1) IN GENERAL.—The amendments made by this section shall take effect on the date of the enactment of this Act. (2) FORFEITURE OF RETIRED PAY.—The amendments made by this section shall not apply to any individual who, before the date of the enactment of this Act, forfeited his rights to retired pay under section 7447(d) of the Internal Revenue Code of 1954 by reason of the 1st sentence of section 7447(f) of such Code (as in effect on the day before such date). SEC. 1558. AUTHORIZATION FOR APPEALS ORDERS OF THE TAX COURT.

FROM

INTERLOCUTORY

(a) IN GENERAL.—Subsection (a) of section 7482 (relating to courts of review) is amended by adding at the end thereof the following new paragraph: "(2) INTERLOCUTORY ORDERS.—

"(A) IN GENERAL.—When any judge of the Tax Court includes in an interlocutory order a statement that a controlling question of law is involved with respect to which there is a substantial ground for difference of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation, the

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