Part II. Treaties and Tax Legislation
SEC. 5. EXTENSION OF SPECIAL RULE
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
FOR CERTAIN GROUP HEALTH PLANS.
Section 13442(b) of the Omnibus Budget Reconciliation Act of 1993 (Public Law 103–66) is amended by striking ‘‘May 12, 1995’’ and inserting ‘‘December 31, 1995’’.
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