Page:United States Statutes at Large Volume 102 Part 4.djvu/372

 102 STAT. 3342

PUBLIC LAW 100-647—NOV. 10, 1988

Public Law 100-647 100th Congress An Act Nov. 10, 1988 [H.R. 4333] Technical and Miscellaneous Revenue Act of 1988. 26 USC 1 note.

To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; ETC.

(a) SHORT TITLE.—This Act may be cited as the "Technical and

Miscellaneous Revenue Act of 1988". (b) DEFINITIONS.—For purposes of this Act— (1) 1986 CODE.—The term "1986 Code" means the Internal Revenue Code of 1986. (2) REFORM ACT.—Except where incompatible with the intent, the term "Reform Act" means the Tax Reform Act of 1986. (c) CLERICAL AMENDMENT.—Paragraph (29) of section 7701(a) of the 1986 Code is amended by striking out "of 1954" and inserting in lieu thereof "of 1986". (d) TABLE OF CONTENTS.— Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

Sec. Sec. Sec. Sec. Sec. Sec.

TITLE I — T E C H N I C A L CORRECTIONS TO TAX REFORM ACT OF 1986 1001. Amendments related to title I of the Reform Act. 1002. Amendments related to title II of the Reform Act. 1003. Amendments related to title III of the Reform Act 1004. Amendments related to title IV of the Reform Act 1005. Amendments related to title V of the Reform Act. 1006. Amendments related to title VI of the Reform Act. 1007. Amendments related to title VII of the Reform Act. 1008. Amendments related to title VIII of the Reform Act. 1009. Amendments related to title IX of the Reform Act 1010. Amendments related to title X of the Reform Act. 1011. Amendments related to parts I and U of subtitle A of title XI of the Reform Act. 1011 A. Amendments related to parts m and IV of subtitle A of title XI of the Reform Act. 101 IB. Amendments related to subtitles B and C of title XI of the Reform Act. 1012. Amendments related to title XII of the Reform Act. 1013. Amendments related to title XIII of the Reform Act. 1014. Amendments related to title XIV of the Reform Act. 1015. Amendments related to title XV of the Reform Act. 1016. Amendments related to title XVI of the Reform Act 1017. Amendments related to title XVII of the Reform Act 1018. Amendments related to title XVIII of the Reform Act 1019. Effective date. TITLE n—AMENDMENTS RELATED TO TAX PROVISIONS IN OTHER LEGISLATION 2001. Amendments related to Superfund Revenue Act of 1986. 2002. Amendments related to Harbor Maintenance Revenue Act of 1986. 2003. Amendments related to Omnibus Budget Reconciliation Act of 1986. 2004. Amendments related to the Revenue Act of 1987. 2005. Amendments related to Pension Protection Act and full funding limitetions. 2006. Amendments related to section 9201 of the Omnibus Budget Reconciliation Act of 1987.

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