Page:United States Statutes at Large Volume 112 Part 1.djvu/800

 112 STAT. 774 PUBLIC LAW 105-206—JULY 22, 1998 26 USC 6110 note. Applicability. Applicability. Public information. (3) Section 6110(k)(l)(B), as so redesignated, is amended by striking "subsection (c)" and inserting "subsection (c)(1) or (i)(3)». (d) EFFECTIVE DATES. — (1) IN GENERAL. — Except as otherwise provided in this subsection, the amendments made by this section shall apply to any Chief Counsel advice issued more than 90 days after the date of the enactment of this Act. (2) TRANSITION RULES. —The amendments made by this section shall apply to any Chief Counsel advice issued after December 31, 1985, and before the 91st day after the date of the enactment of this Act by the offices of the associate chief counsel for domestic, employee benefits and exempt organizations, and international, except that any such Chief Counsel advice shall be treated as made available on a timely basis if such advice is made available for public inspection not later than the following dates: (A) One year after the date of the enactment of this Act, in the case of all litigation guideline memoranda, service center advice, tax litigation bulletins, criminal tax bulletins, and general litigation bulletins. (B) Eighteen months after such date of enactment, in the case of field service advice and technical assistance to the field issued on or after January 1, 1994. (C) Three years after such date of enactment, in the case of field service advice and technical assistance to the field issued on or after January 1, 1992, and before January 1, 1994. (D) Six years after such date of enactment, in the case of any other Chief Counsel advice issued after December 31, 1985. (3) DOCUMENTS TREATED AS CHIEF COUNSEL ADVICE.— I f the Secretary of the Treasury by regulation provides pursuant to section 6110(i)(2) of the Internal Revenue Code of 1986, as added by this section, that any additional advice or instruction issued by the Office of Chief Counsel shall be treated as Chief Counsel advice, such additional advice or instruction shall be made available for public inspection pursuant to section 6110 of such Code, as amended by this section, only in accordance with the effective date set forth in such regulation. (4) CHIEF COUNSEL ADVICE TO BE AVAILABLE ELECTRONI- CALLY.— The Internal Revenue Service shall make any Chief Counsel advice issued more than 90 days after the date of the enactment of this Act and made available for public inspection pursuant to section 6110 of such Code, as amended by this section, also available by computer telecommunications within 1 year after issuance. Subtitle G—Low-Income Taxpayer Clinics SEC. 3601. LOW-INCOME TAXPAYER CLINICS. (a) IN GENERAL. — Chapter 77 (relating to miscellaneous provisions), as amended by section 3411, is amended by adding at the end the following new section:

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