Page:United States Statutes at Large Volume 102 Part 4.djvu/715

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3685

"(F) such expense is for food or beverages— "(i) required by Federal law to be provided to crew members of a commercial vessel, "(ii) provided to crew members of a commercial vessel— "(I) which is operating on the Great Lakes, the Saint Lawrence Seaway, or any inland waterway of the United States, and "(II) which is of a kind which would be required by Federal law to provide food and bevereiges to crew members if it were operated at sea, "(iii) provided on an oil or gas platform or drilling rig if the platform or rig is located offshore, or "(iv) provided on an oil or gas platform or drilling rig, or at a support camp which is in proximity and integral to such platform or rig, if the platform or rig is located in the United States north of 54 degrees north latitude. Clauses (i) and (ii) of subparagraph (F) shall not apply to vessels primarily engaged in providing luxury water transportation (determined under the principles of subsection (m))." (b) EFFECTIVE DATES.— 26 USC 274 note. (1) Clauses (i) and (ii) of section 274(n)(2)(F) of the 1986 Code, as added by subsection (a), shall apply to taxable years beginning after December 31, 1988. (2) Clauses (iii) and (iv) of section 274(n)(2)(F) of the 1986 Code, as added by subsection (a), shall apply to taxable years beginning after December 31, 1987. SEC. 6004. TREATMENT OF CERTAIN INNOCENT SPOUSES.

Subsection (c) of section 424 of the Tax Reform Act of 1984 (relating to innocent spouse relieved of liability in certain cases) is 26 USC 6013 amended by adding at the end thereof the following new paragraph: note. "(3) TRANSITIONAL RULE.—If—

"(A) a joint return under section 6013 of the Internal Revenue Code of 1954 was filed before January 1, 1985, "(B) on such return there is an understatement (as defined in section 6661(b)(2)(A) of such Code) which is attributable to disallowed deductions attributable to activities of one spouse, "(C) the amount of such disallowed deductions exceeds the taxable income shown on such return, "(D) without regard to any determination before October 21, 1988, the other spouse establishes that in signing the return he or she did not know, and had no reason to know, that there was such an understatement, and "(E) the marriage between such spouses terminated and \ immediately after such termination the net worth of the other spouse was less than $10,000, notwithstanding any law or rule of law (including res judicata), the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent such liability is attributable to such understatement, and, to the extent the liability so attributable has been collected from such other spouse, it shall be refunded or credited to such other spouse. No credit or refund shall be made under the preceding sentence unless claim therefor has been submitted to

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