Page:United States Statutes at Large Volume 102 Part 4.djvu/374

 102 STAT. 3344

PUBLIC LAW 100-647—NOV. 10, 1988

Sec. 5033. Disallowance of marital deduction where spouse is not citizen of United States. Subtitle E—Long-Term Contract Provisions Sec. 5041. Long-term contract provisions. Subtitle F—Tax-Exempt Bond Provisions Sec. 5051. Treatment of certain pooled flnancing bonds. Sec. 5052. Treasury regulations relating to student loan bonds. Sec. 5053. Restrictions on bonds used to provide residential rental property for family units. Subtitle G—Excise Tax Provisions Sec. 5061. Imposition of excise tax on manufacture or importation of pipe tobacco. Sec. 5062. McMdiflcation of distilled spirits tax credit for flavors content. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

5071. 5072. 5073. 5074. 5075. 5076. 5077.

Subtitle H—Other Revenue Increase Provisions Increase in penalty for bad checks. Time for payment of tax on reversion of pension plan assets. Denial of deduction for certain residential telephone service. Partnership reporting of unrelated business taxable income. Options subject to wash sale rules. Interest charge on installment sales of certain property. Applications of net operating loss rules to stock acquired by an employee stock ownership plan. TITLE VI—OTHER SUBSTANTIVE REVENUE PROVISIONS

Sec. 6001. Sec. 6002. Sec. 6003. Sec. 6004. Sec. 6005. Sec. 6006. Sec. 6007. Sec. 6008. Sec. 6009. Sec. 6010. Sec. 6011. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

6026. 6027. 6028. 6029. 6030. 6031. 6032.

Sec. 6033.

Sec. 6051. Sec. 6052. Sec. Sec. Sec. Sec.

6053. 6054. 6055. 6056.

Sec. 6057. Sec. 6058. Sec. 6059.

Subtitle A—Provisions Relating to Individuals Treatment of certain amounts paid to or for the benefit of an institution of higher education. Nonrecognition of gain where one spouse dies before occupying new residence. Meals on certain vessels and offshore oil platforms exempt from 80 percent limitation on deduction for meals. Treatment of certain innocent spouses. Interim treatment of certain amounts awarded to Christa McAuliffe Fellows. Election to claim certain unearned income of child on parent's return. Jury duty pay remitted to an individual's employer allowed as a deduction in computing gross income. Business use of automobiles by rural mail carriers. Exclusion from gross income for income from United States savings bonds used to pay tuition and fees. Modification of additional exemption for student dependents. Principal residence capital gains exclusion. Subtitle B—Provisions Relating to Accounting and Agriculture Amendments to uniform capitalization rules. Treatment of single purpose agricultural or horticultural structures. Treatment of property used in the farming business. Treatment of certain trees. One-year deferral of proceeds from live-stock sold on account of drought. Certain repledges permitted. Treatment of indirect holdings through trusts under section 448 of the 1986 Code. Disaster assistance act payments included in special rule for taxable year of inclusion. Subtitle C—Pensions and Employee Benefits Provisions relating to benefits under discriminatory plans. Modifications of discrimination rules applicable to certain annuity contracts. Required distribution beginning date for governmental and church plans. Section 415 limitation for State and local plans. Minimum participation standards. Study of effect of minimum participation rule on employers required to provide certain retirement benefits. Prohibition on collectibles not to include State coins. Application of fundings rules to multiple employer plans. Application of section 415 limitations to police and firefighters.

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