PUBLIC LAW 100-647-NOV. 10, 1988
102 STAT. 3343
TITLE in—ADDITIONAL SIMPLIFICATION AND CLARIFICATION PROVISIONS Subtitle A—Diesel Fuel Excise Tax Collection and Exemption Procedures Sec. 3001. Tax-free purchases of certain fuels. Sec. 3002. Expedited refund for certain fuels used in nontaxable uses. Sec. 3003. Marine retailers treated as producers. Subtitle B—Health Care Continuation Rules Sec. 3011. Failure to satisfy continuation requirements of group health plans. Subtitle C—Employee Benefit Nondiscrimination Rules Sec. 3021. Modifications to discrimination rules applicable to certain employee benefit plans. Subtitle D—Estate and Gift Taxes Sec. 3031. Estate tax valuation freezes. Sec. 3041. Sec. 3042. Sec. 3043. Sec. 3044.
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Subtitle E—Indian Fishing Rights Federal tax treatment of income derived by Indians from exercise of Hshing rights secured by treaty, etc. State tax treatment of income derived by Indians from exercise of fishing rights secured by treaty, etc. Conforming amendments relating to old-age, survivors, and disability insurance program. Effective date; no inference created.
TITLE IV—EXTENSIONS AND MODIFICATIONS OF EXPIRING TAX PROVISIONS 4001. Elxtension and modification of exclusion for employer-provided education assistance. 4002. Extension and modification of exclusion of amounts received under group l ^ a l services plans. 4003. Carryover of post-1987 low-income housing credit dollar amounts permitted. 4004. Simplification of rule where partnership holds qualified low-income building. 4005. Provisions relating to mortgage revenue bonds and mortgage credit certificates. 4006. Extension of certain business energy credits. 4007. Extension of credit for increasing research activities. 4008. Denial of deduction for 50 percent of amounts allowed as a research credit. 4009. Allocation of research and experimental expenditures. 4010. Extension and modification of targeted jobs credit. 4011. Treatment of publicly offered r^ulated investment companies under 2-percent floor. 4012. Extension and modifications of provisions relating to financial institutions. TITLE V—REVENUE INCREASE PROVISIONS
Subtitle A—Corporate Estimated Tax Provisions Sec. 5001. Corporate estimated tax payments. Sec. 5011. Sec. 5012. Sec. 5013. Sec. 5014.
Subtitle B—Insurance Provisions Limitation on unreasonable mortality and other expense charges under section 7702. Treatment of modified endowment contracts. Valuation of group-term life insurance. Study.
Subtitle C—Loss Transfer Rules for Alaska Native Corporations Sec. 5021. Repeal of rules permitting loss transfers by Alaska Native Corporations. Subtitle D—Estate and Gift Tax Provisions Sec. 5031. Valuation tables. Sec 5032. Rate schedule for tax on estates of nonresidents not citizens.
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