PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-559 (2) the treatment of such transaction, property, or item under such provision would (without regard to the amendments made by this part) affect liability for tax for periods ending after such date of enactment, nothing in the amendments made by this part shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment. PART II—PROVISIONS RELATING TO STUDIES SEC. 11831. EXTENSION OF DATE FOR FILING REPORTS ON CERTAIN STUDIES. (a) GENERAL RULE. —The date for the submission of the report on any study listed in subsection (b) is hereby extended to the due date for such study determined under subsection (b). (b) LIST OF STUDIES AND DUE DATES. — In the case of the study required under: The due date is: Section 1211(d) of the Tax Reform Act of 1986 (relating to 26 USC 865 note. source rule on sales of personal property) January 1, 1992 Section 407 of the Compact of Free Association Act of 1985 (re- 48 USC 1681 lating to tax provisions on Micronesia Compact of Free Assonote. ciation) January 1, 1991 Section 634 of the Tax Reform Act of 1986 (relating to reform 26 USC 301 note. of subchapter C) January 1, 1992 Section 9301(c)(3) of the Omnibus Budget Reconciliation Act of 1987 (relating to full funding limitation) April 15, 1991 Section 6056 of the Technical and Miscellaneous Revenue Act of 1988 (relatingjo minimum participation rules) February 15, 1991 Section 6072 of the Technical and Miscellaneous Revenue Act of 1988 (relating to treatment of certain technical personnel) February 15, 1991 Section 6305(e) of the Technical and Miscellaneous Revenue Act of 1988 (relating to treatment of certain family services 26 USC 3121 providers) January 1, 1992 note. Section 6064(d)(4) of the Technical and Miscellaneous Revenue Act of 1988 (relating to deferred compensation plans of State 26 USC 457 note, and local governments and tax-exempt organizations) January 1, 1992 Section 6067(b) of the Technical and Miscellaneous Revenue Act of 1988 (relating to spin-off of defined benefit plan assets 26 USC 414 note, to bridge banks) January 1, 1992 Section 7612(f) of the Revenue Reconciliation Act of 1989 (relating to depreciation treatment of certain vehicles) April 15, 1991 Section 1012(c)(2) of the Tax Reform Act of 1986 (relating to 26 USC 833 note, fraternal beneficiary associations) July 1, 1992 Section 1025 of the Tax Reform Act of 1986 (relating to proper- 26 USC 832 note. ty and casualty insurance companies) January 1, 1992 SEC. 11832. REPEAL OF CERTAIN STUDIES. The following provisions are hereby repealed: (1) Section 5041(f) of the Technical and Miscellaneous Revenue Act of 1988 (relating to long-term contracts). 26 USC 382 note. (2) Section 560 of the Deficit Reduction Act of 1984 (relating to 26 USC 382 note, employee welfare benefit plans). (3) Section 621(d) of the Tax Reform Act of 1986 (relating to 26 USC 382 note, depreciation, built-in deductions, and informal bankruptcy workouts). (4) Section 702 of the Tax Reform Act of 1986 (relating to book 26 USC 56 note, earnings and profits adjustments). (5) Section 675(d) of the Tax Reform Act of 1986, as amended 26 USC 860A by section 1006(w) of the Technical and Miscellaneous Revenue ^°^-
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