5-YEAR EXTENSION OF INTERNAL REVENUE SERVICE USER FEES.

SEC. 11319. 5-YEAR EXTENSION OF INTERNAL REVENUE SERVICE USER FEES. (a) General Rule.— Subsection (c) of section 10511 of the Revenue Act of 1987 (relating to fees for requests for ruling, determination, and similar letters) is amended by adding at the end thereof the following new sentence: “Subsection (a) shall also apply with respect to requests made after September 30, 1990, and before October 1, 1995” (b) Effective Date.— The amendment made by this section shall take effect on September 29, 1990, except that no advance payment shall be required for any fee for any requests filed after September 29, 1990, and before the 30th day after the date of the enactment of this Act.