Pub. L. 103-465, tit. VII, subtit. E, sec. 743
EXTENSION OF INTERNAL REVENUE SERVICE USER FEES.
SEC. 743. EXTENSION OF INTERNAL REVENUE SERVICE USER FEES.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 striking “October 1, 1995” and inserting “October 1, 2000”.