Amendments
1986—[Pub. L. 99–514] substituted “for ratemaking purposes” for “of ratemaking purposes”.
Effective Date of 1986 Amendment
Amendment by [Pub. L. 99–514] effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, [Pub. L. 98–369, div. A], to which such amendment relates, see [section 1881 of Pub. L. 99–514], set out as a note under [section 48 of this title].
Effective Date
Section effective July 18, 1984, with respect to taxable years ending after such date, see [section 91(g)(5) of Pub. L. 98–369], as amended, set out as an Effective Date of 1984 Amendment note under [section 461 of this title].
Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of [Pub. L. 99–514] require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see [section 1140 of Pub. L. 99–514], as amended, set out as a note under [section 401 of this title].