Pub. L. 104-188, tit. I, subtit. A, sec. 1113
TREATMENT OF STORAGE OF PRODUCT SAMPLES.
SEC. 1113. TREATMENT OF STORAGE OF PRODUCT SAMPLES. (a) In General.— Paragraph (2) of section 280A(c) is amended by striking “inventory” an inserting “inventory or product samples”. (b) Effective Date.— The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1995.