Edward A. Robinson III and Diana R. Robinson - Page 105

                                        - 79 -                                         
          Vol. II at 2 (1988), 1988-3 C.B. 473, 492; see Staff of Joint                
          Committee on Taxation, Comparison of Differing Provisions of                 
          Technical Corrections (JCX-30-88), 2 (1988).                                 
               The above-described amendments were enacted by paragraphs               
          (1) and (4) of section 1005(c) of the Technical and Miscellaneous            
          Revenue Act of 1988 (TAMRA 1988), Pub. L. 100-647, 102 Stat.                 
          3342, 3390; by section 1019(a) of that Act they took effect as if            
          included in the respective TRA 1986 provisions.  TAMRA 1988 sec.             
          1019(a), 102 Stat. at 3593.                                                  

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