
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC89]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
          PART II--ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
 
[Sec. 89. Repealed. Pub. L. 101-140, title II, Sec. 202(a), Nov. 
        8, 1989, 103 Stat. 830]
        
    Section, added Pub. L. 99-514, title XI, Sec. 1151(a), Oct. 22, 
1986, 100 Stat. 2494; amended Pub. L. 100-647, title I, 
Sec. 1011B(a)(1)-(9), (21), (28), (29), (34), title III, 
Sec. 3021(a)(1)(A), (B), (2)(A), (3)-(9), (11)-(13)(A), (b)(2)(B), (3), 
title VI, Sec. 6051(a), Nov. 10, 1988, 102 Stat. 3483-3485, 3487, 3488, 
3625-3632, 3695, related to nondiscrimination rules regarding benefits 
provided under employee benefit plans.


                        Effective Date of Repeal

    Section 202(c) of Pub. L. 101-140 provided that: ``The amendments 
made by this section [repealing this section] shall take effect as if 
included in section 1151 of the Tax Reform Act of 1986 [Pub. L. 99-514, 
see section 1151(k) set out as a note under section 79 of this title].''


             Nonenforcement of Section for Fiscal Year 1990

    Pub. L. 101-136, title V, Sec. 528, Nov. 3, 1989, 103 Stat. 816, 
provided that: ``No monies appropriated by this Act [see Tables for 
classification] may be used to implement or enforce section 1151 of the 
Tax Reform Act of 1986 or the amendments made by such section [section 
1151 of Pub. L. 99-514, which enacted section 89 of this title, amended 
sections 79, 105, 106, 117, 120, 125, 127, 129, 132, 414, 505, 3121, 
3306, 6039D, and 6652 of this title and section 409 of Title 42, The 
Public Health and Welfare, and enacted provisions set out as a note 
under section 89 of this title].''


                         Transitional Provisions

    Section 3021(c) of Pub. L. 100-647 provided for the first issue of 
valuation rules, the interim impact on former employees, the meeting of 
the written requirement for covered plans in connection with 
implementation of section 89 of the Code, and the issuance by Nov. 15, 
1988, of rules necessary to carry out section 89, prior to repeal by 
Pub. L. 101-140, title II, Sec. 203(a)(7), Nov. 8, 1989, 103 Stat. 831.


        Part-Time Employee Defined for Purposes of Subsection (f)

    Section 6070 of Pub. L. 100-647 increased the number of employees 
who would be excluded from consideration under this section during plan 
years 1989 and 1990, in the case of a plan maintained by an employer 
which employs fewer than 10 employees on a normal working day during a 
plan year, prior to repeal by Pub. L. 101-140, title II, Sec. 203(a)(7), 
Nov. 8, 1989, 103 Stat. 831.
