PUBLIC LAW 100-647—NOV. 10, 1988 102 STAT. 3693

"(1) SECTION NOT TO APPLY TO CERTAIN PROPERTY.—".

(B) Subsections (dX3) and (e) of section 263A of the 1986
Code are each amended by striking out "or animal" each
place it appears.

(c) TREATMENT OF PISTACHIO TREES.—Subparagraph (B) of section
263A(dX3) of the 1986 Code (relating to certain persons not eligible)
is amended to read as follows:

"(B) CERTAIN PERSONS NOT ELIGIBLE.—No election may be
made under this paragraph by a corporation, partnership,
or tax shelter, if such corporation, partnership, or tax
shelter is required to use an accrual method of accounting
under section 447 or 448(aX3)."

(d) EFFECTIVE DATES.— ^ ^ a 26USC263A

(1) IN GENERAL.—Except as otherwise provided in this para- note.
graph, the amendments made by this section shall take effect as

if included in the amendments made by section 803 of the Tax
Reform Act of 1986.

(2) SUBSECTION (b).—

(A) IN GENERAL.—The amendments made by subsection
(b) shall apply to costs incurred after December 31, 1988, in
taxable years ending after such date.

(B) REVOCATION OF ELECTION.—If the taxpayer made an
election under section 263A(dX3) of the 1986 Code for a
taxable year beginning before January 1, 1989, such tax-
payer may, without the consent of the Secretary of the
Treasury or his delegate, revoke such election effective for
the taxpayer's 1st taxable year beginning after December
31,1988.

SEC. 6027. TREATMENT OF SINGLE PURPOSE AGRICULTURAL OR HORTI-
CULTURAL STRUCTURES.

(a) IN GENERAL.—Paragraph (3) of section 168(e) of the 1986 Code
(relating to classification of property) is amended by redesignating
subparagraphs (D) and (E) as subparagraphs (E) and (F), respec-
tively, and by inserting after subparagraph (C) the following new
subparagraph:

"(D) 10-YEAR PROPERTY.—The term '10-year property' in-
cludes any single purpose agricultural or horticultural
structure (within the meaning of section 48(p))."

(b) TECHNICAL AMENDMENTS.—

(1) Subparagraph (C) of section 168(eX3) of the 1986 Code is
amended by adding "and" at the end of clause (i), by striking
out clause (ii), and by redesignating clause (iii) as clause (ii).

(2) The table contained in subparagraph (B) of section 168(gX3)
of the 1986 Code is amended by striking out all that follows the
item relating to subparagraph (CXi) and inserting in lieu thereof
the following new items:

"(D)....................................................................................................... 15

"(EKi).................................................................................................... 24

"(EXii)................................................................................................... 24

"(F)........................................................................................................ 50".

(c) EFFECTIVE DATE.— 26 USC168 note.

(1) IN GENERAL.—Except as provided in paragraph (2), the
amendments made by this section shall apply to property placed
in service after December 31,1988.

(2) EXCEPTION.—The amendments made by this section shall not
apply to any property if such property is placed in service before
January 1,1990, and if such property—