Page:United States Statutes at Large Volume 102 Part 4.djvu/601

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3571

(2) by striking out "6049, or 6050N" in subsection (b)(l)(A) and inserting in lieu thereof "or 6049", and (3) by

striking out

", DIVIDENDS, AND ROYALTIES" in

the

heading for subsection (b) and inserting in lieu thereof "AND DIVIDEND", (h) AMENDMENTS RELATED TO SECTION 1542 OF THE REFORM ACT.—

Subsection (h) of section 6154 of the 1986 Code (as in effect before its repeal by the Revenue Act of 1987) is amended— (1) by striking out "subject to the tax imposed by section 4940" in paragraph (1), (2) by amending paragraph (2) to read as follows: "(2) any tax imposed by section 511, and any tax imposed by section 1 or 4940 on a private foundation, shall be treated as a tax imposed by section 11, and", and (3) by adding at the end thereof the following new sentence: "In the case of an organization described in paragraph (1), subsection (c) of section 6655 shall be applied by substituting '5th month' for 'third month' and subsection (d)(3)(A) of section 6655 shall be applied by substituting *2 months' for '3 months' in clause (i), by substituting '4 months' for *5 months, in clause (ii), by substituting '7 months' for '8 months' in clause (iii), and by substituting '10 months' for '11 months' in clause (iv)." (i) AMENDMENT RELATED TO SECTION 1551 OF THE REFORM ACT.—

Clause (iii) of section 7430(c)(2)(A) of the 1986 Code is amended to read as follows: "(iii) meets the requirements of the 1st sentence of section 2412(d)(l)(B) of title 28, United States Code (as in effect on October 22, 1986) and meets the requirements of section 2412(d)(2)(B) of such title 28 (as so in effect)." (j) PROVISION RELATED TO SECTION 1556 OF THE REFORM ACT.—To the extent the salary recommendations submitted by the President on January 5, 1987, are inconsistent with the provisions of section 7443A(d)(l) of the 1986 Code, such recommendations shall not be effective for any period,

26 USC 7443A ^°^-

(k) AMENDMENT RELATED TO SECTION 1557 OF THE REFORM ACT.—

(1) Subsection (d) of section 7447 of the 1986 Code is amended by adding at the end thereof the following new sentence: "In computing the rate of the retired pay under paragraph (1) of this subsection for any individual who is entitled thereto, any period during which such individual performs services under subsection (c) on a substantially full-time basis shall be treated as a period during which he has served as a judge." (2) The amendment made by paragraph (1) shall apply for 26 USC 7447 purposes of determining the amount of retired pay for months note. beginning after the date of the enactment of this Act regardless of when the services under section 7447(c) of the 1986 Code were performed. (1) AMENDMENTS RELATED TO SECTION 1561 OF THE REFORM ACT.—

(1) Subsection (e)(2) of section 7609 of the 1986 Code is amended— (A) by inserting "or the summoned party's response to a summons described in subsection (f)," after "the summons described in subsection (c),", and (B) by striking out "the summons is issued other" and inserting in lieu thereof "the summons is issued".

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