Page:United States Statutes at Large Volume 100 Part 3.djvu/1154

 100 STAT. 2962

PUBLIC LAW 99-514—OCT. 22, 1986

(59) Paragraph (1) of section 7476(c) is amended by striking out "plan,, or" and inserting in lieu thereof "plan, or". (60) Subparagraph (E) of section 7482(b)(l) is amended by striking out "partnership," and inserting in lieu thereof "partnership.". (61) Subsection (i) of section 7611 is amended— (A) by redesignating subparagraphs (A), (B), (C), (D), and (E) as ' paragraphs (1), (2), (3), (4), and (5), respectively. (B) by striking out "etc)," in paragraph (3) (sis so redesignated) ' and inserting in lieu thereof "etc.),", and ^" (C) by striking out "the title" in paragraph (5) (as so redesignated) and inserting in lieu thereof "the title". (62) Paragraph (1) of section 7611(a) is amended by striking out all that follows subparagraph (A) and inserting in lieu thereof the following: "(B) the notice requirements of paragraph (3), have been met." (63) Clause (i) of section 7701(b)(4)(E) is amended by striking out "preceding" and inserting in lieu thereof "preceding". (64) Paragraph (5) of section 7701(e) is amended by striking out "section 168(CX2XF))" and inserting in lieu thereof "section i68(c)(2)(F))". (65) Subparagraph (F) of section 7871(a)(6) is amended by striking out the period at the end thereof and inserting in lieu thereof "; and". (66) Paragraph (2) of section 1010?) of the Tax Reform Act of 1984 is amended by inserting "(as such paragraphs (4) and (5) are amended by this section and section 102)" after "(4), and (5)". (67) Subparagraph (C) of section 102(e)(3) of the Tax Reform Act of 1984 is amended by striking out "paragraph (7)(A) (including the heading)" and inserting in lieu thereof "paragraphs (6)(B) and (7)(A) (including any headings)". (68) Paragraph (1) of section 127(b) of the Tax Reform Act of 1984 is amended by inserting "(as amended by section 128)" after "subsection (c)". (69) Subparagraph (A) of section 221(d)(2) of the Tax Reform Act of 1984 is amended by striking out "rapid that" and inserting in lieu thereof "rapid than".

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