Pub. L. 100-17, tit. V, sec. 508
APPLICATION OF CERTAIN REVENUE RULINGS.
SEC. 508. APPLICATION OF CERTAIN REVENUE RULINGS. Revenue Rulings 85–196 and 86–43 shall not apply to any vehicle acquired by a retail dealer before January 1, 1986, continuously held in such dealer’s inventory through September 30, 1986, and sold by such dealer after September 30, 1986.