SEC. 935. MORATORIUM ON CERTAIN REGULATIONS. No temporary or final regulation with respect to the definition of a limited partner under section 1402(a)(13) of the Internal Revenue Code of 1986 may be issued or made effective before July 1, 1998.
Pub. L. 105-34, tit. IX, subtit. D, sec. 935: MORATORIUM ON CERTAIN REGULATIONS. | Justis AI