103 STAT. 2420 PUBLIC LAW 101-239—DEC. 19, 1989 program for tax-exempt financing of the property, the 1st use of the property shall be treated as pursuant to the 1st tax-exempt financing of the property. "(C) DEFINITIONS.—For purposes of this paragraph— "(i) TAX-EXEMPT FINANCING. —The term 'tax-exempt financing' means financing provided by tax-exempt bonds. " (ii) TAXABLE FINANCING. —The term 'taxable financ- ing' means financing which is not tax-exempt financ- ing." (g) AMENDMENT RELATED TO SECTION 5076 OF THE 1988 ACT. — Paragraph (3) of section 453AG}) is amended to read as follows: " (3) EXCEPTION FOR PESSONAL USE AND FARM PROPERTY. — An installment obligation shall not be treated as described in para- graph (1) if it arises from the disposition— "(A) by an individual of personal use property (within the meaning of section 1275(b)(3)), or "(B) of any property used or produced in the trade or business of farming (within the meaning of section 2032A(e) (4) or (5))." (h) AMENDMENT RELATED TO SECTION 5077 OF THE 1988 ACT. — Clause (ii) of section 382(1)(3)(C) is amended by striking "for purposes of subclause (III)," and inserting "For purposes of subclause (III),". SEC. 7816. AMENDMENTS RELATED TO TITLE VI OF THE 1988 ACT. (a) AMENDMENT RELATED TO SECTION 6003 OF THE 1988 ACT. — Paragraph (2) of section 274(n) is amended— (1) by striking so much of such paragraph as follows subpara- graph (D) and precedes subparagraph (F) and inserting the following: "(E) in the case of an employer who pays or reimburses moving expenses of an employee, such expenses are includ- ible in the income of the employee under section 82, or", and (2) by adding at the end the following new sentence: "In the case of the employee, the exception of subparagraph (A) shall not apply to expenses described in subparagraph (E).' (b) AMENDMENT RELATED TO SECTION 6006 OF THE 1988 ACT.— Subparagraph (A) of section l(i)(7) is amended by inserting "(other than for purposes of this paragraph)" after 'shall be treated". (c) AMENDMENTS RELATED TO SECTION 6009 OF THE 1988 ACT.— 26 USC 219. (1) Paragraph (2) of section 6009(c) of the 1988 Act is amended by striking "Clause (i)" and inserting "Clause (ii)". (2) Paragraph (1) of section 135(d) is amended by striking "subsection (a) respect to" and inserting "subsection (a) with respect to". (d) AMENDMENTS RELATED TO SECTION 6026 OF THE 1988 ACT.— (1) Subparagraph (D) of section 263A(h)(3) is amended to read as follows: "(D) TREATMENT OF CERTAIN CORPORATIONS. — "(i) IN GENERAL.— If— "(I) substantially all of the stock of a corporation I4,. is owned by a qualified employee-owner and mem- bers of his family (as defined in section 267(c)(4)), and "(II) the principal activity of such corporation is performance of personal services directly related to
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