[Repealed by Section 13161(a) of the Revenue Reconciliation Act of 1993.]
(Added by Pub. L. 101-508, title XI, Sec. 11221(a), Nov. 5, 1990, 104 Stat. 1388-442; repealed by Pub. L. 103-66, title XIII, Sec. 13161(a), Aug. 10, 1993, 107 Stat. 312.)
