1988—Subsec. (a). Pub. L. 100–647 substituted “whether interest on prospective obligations will be excludable from gross income under section 103 (a)” for “whether prospective obligations are described in section 103 (a)” in par. (1) and “whether interest on such prospective obligations will be excludable from gross income under section 103 (a)” for “whether such prospective obligations are described in section 103 (a)” in concluding provisions.

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Section 336(d) of Pub. L. 95–600 provided that: “The amendments made by this section [enacting this section and amending sections 7456, 7476, 7477, and 7482 of this title] shall apply to requests for determinations made after December 31, 1978.”