Pub. L. 100-647, tit. VI, subtit. I, sec. 6201
CERTAIN GAMES OF CHANCE NOT TREATED AS UNRELATED TRADE OR BUSINESS.
SEC. 6201. CERTAIN GAMES OF CHANCE NOT TREATED AS UNRELATED TRADE OR BUSINESS. Section 1834 of the Reform Act is amended by adding at the end thereof the following new sentence: “The amendment made by this section shall apply to games of chance conducted after October 22, 1986, in taxable years ending after such date”.