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 financing 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. Modification of distilled spirits tax credit for flavors content.

Subtitle H—Other Revenue Increase Provisions

Sec. 5071. Increase in penalty for bad checks.

Sec. 5072. Time for payment of tax on reversion of pension plan assets.
Sec. 5073. Denial of deduction for certain residential telephone service.
Sec. 5074. Partnership reporting of unrelated business taxable income.
Sec. 5075. Options subject to wash sale rules.
Sec. 5076. Interest charge on installment sales of certain property.
Sec. 5077. Applications of net operating loss rules to stock acquired by an employee
stock ownership plan.

TITLE VI—OTHER SUBSTANTIVE REVENUE PROVISIONS
Subtitle A—Provisions Relating to Individuals

Sec. 6001. Treatment of certain amounts paid to or for the benefit of an institution
of higher education.

Sec. 6002. Nonrecognition of gain where one spouse dies before occupying new
residence.

Sec. 6003. Meals on certain vessels and offshore oil platforms exempt from 80 per-
cent limitation on deduction for meals.

Sec. 6004. Treatment of certain innocent spouses.

Sec. 6005. Interim treatment of certain amounts awarded to Christa McAuliffe
Fellows.

Sec. 6006. Election to claim certain unearned income of child on parent's return.

Sec. 6007. Jury duty pay remitted to an individual's employer allowed as a deduc-
tion in computing gross income.

Sec. 6008. Business use of automobiles by rural mail carriers.

Sec. 6009. Exclusion from gross income for income from United States savings
bonds used to pay tuition and fees.

Sec. 6010. Modification of additional exemption for student dependents.

Sec. 6011. Principal residence capital gains exclusion.

Subtitle B—Provisions Relating to Accounting and Agriculture

Sec. 6026. Amendments to uniform capitalization rules.

Sec. 6027. Treatment of single purpose agricultural or horticultural structures.

Sec. 6028. Treatment of property used in the farming business.

Sec. 6029. Treatment of certain trees.

Sec. 6030. One-year deferral of proceeds from live-stock sold on account of drought.

Sec. 6031. Certain repledges permitted.

Sec. 6032. Treatment of indirect holdings through trusts under section 448 of the

1986 Code.
Sec. 6033. Disaster assistance act payments included in special rule for taxable year

of inclusion.

Subtitle C—Pensions and Employee Benefits

Sec. 6051. Provisions relating to benefits under discriminatory plans.

Sec. 6052. Modifications of discrimination rules applicable to certain annuity

contracts.

Sec. 6053. Required distribution beginning date for governmental and church plans.
Sec. 6054. Section 415 limitation for State and local plans.
Sec. 6055. Minimum participation standards.
Sec. 6056. Study of effect of minimum participation rule on employers required to

provide certain retirement benefits.

Sec. 6057. Prohibition on collectibles not to include State coins.
Sec. 6058. Application of fundings rules to multiple employer plans.
Sec. 6059. Application of section 415 limitations to police and firefighters.