PUBLIC LAW 100-647—NOV. 10, 1988 102 STAT. 3345

Sec. 6060. Excise tax on disposition of stock by an ESOP not to apply to certain
forced dispositions.

Sec. 6061. Loans to acquire employer securities.

Sec. 6062. Effective date of section 415 limitations of collectively bargained agree-
ments.

Sec. 6063. Treatment of pre-1989 elections for dependent care assistance under cafe-
teria plans.

Sec. 6064. Modifications to section 457.

Sec. 6065. Exception for governmental plans.

Sec. 6066. Air transportation of cargo and of passengers treated as same service for
purposes of fringe benefits inclusion.

Sec. 6067. Special rule for applying spin-off rules to bridge banks.

Sec. 6068. Income averaging allowed to lump-sum distributions of alternate payees.

Sec. 6069. Increase in employer reversion tax.

Sec. 6070. Definition of part-tune employee for purposes of section 89.

Sec. 6071. Rural telephone cooperatives permitted to have qualified cash or
deferred arrangements.

Sec. 6072. Study of treatment of certain technical personnel.

Subtitle D—Insurance Provisions

Sec. 6076. Treatment of certain workers' compensation funds.

Sec. 6077. Special estimated tax payments.

Sec. 6078. Church self-funded death benefit plans treated as life insurance.

Sec. 6079. Treatment of structured settlements.

Sec. 6080. Variable contracts invested in government securities permitted.

Subtitle E—Excise Tax Provisions

Sec. 6101. Authority to prescribe tolerances for the volume of wine in bottles for

purposes of the excise tax on wine.

Sec. 6102. Wholesale distributors to administer claims for refund of gasoline tax.
Sec. 6103. Authority to exempt articles from excise tax on heavy trucks and trailers

where benefit accrues to United States.

Sec. 6104. Application of reduced gasoline tax rate to blenders.
Sec. 6105. Certain educational institutions exempt from user fees on permits for

industrial use of specially denatured distilled spirits.
Sec. 6106. Small procedures exempt from occupational tax on distilled spirits

plants.

Sec. 6107. Quarterly payment of archery excise tax.
Sec. 6108. Extension of time for enacting authorizing legislation relating to the oil

spill liability trust fund.

Sec. 6109. Donated cargo exempt from harbor maintenance tax.
Sec. 6110. Relay cargo.
Sec. 6111. Clarification of meaning of manufacture under truck excise tax.

Subtitle F—Foreign Provisions

Sec. 6126. Dual resident companies.

Sec. 6127. Election to be treated as qualified electing fund to be made by taxpayer.

Sec. 6128. Treatment of certain United States affiliate obligations.

Sec. 6129. Treatment of certain insurance branches of foreign corporations.

Sec. 6130. Treatment of certain instruments under foreign currency rules.

Sec. 6131. Treatment of insurance companies under chain deficit rule.

Sec. 6132. Virgin Islands treated as qualified Caribbean basin country.

Sec. 6133. Treatment of certain United States obligations held by possession banks

Sec. 6134. Treatment of certain gambling winnings received by nonresident aliens.

Sec. 6135. Election to be treated as domestic corporation.

Sec. 6136. Tax exemption for ENJEBI community trust fund.

Sec. 6137. Application of section 912 to judicial employees.

Sec. 6138. Study of definition of United States resident

Sec. 6139. Sunset of treaty provisions.

Sec. 6140. Treatment of certain awards by the district court of Guam.

Subtitle G—Estate Tax Provisions

Sec. 6151. Treatment of certain rents under section 2032A.

Sec. 6152, Clarification of treatment of joint and survivor annuities under Qtip
rules.

Subtitle H—Tax-Exempt Bond Provisions

Sec. 6176. Clarification of small issue bond definition of manufacturing facility.
Sec. 6177. Rules applicable to tax and revenue anticipation bonds.
Sec. 6178. Amendment to mortgage bond purchase price regulations.