Page:United States Statutes at Large Volume 102 Part 4.djvu/620

 102 STAT. 3590 26 USC 402. 26 USC 274 note.

26 USC 312.

26 USC 461.

26 USC 402 note. 26 USC 402 note.

26 USC 419A. 26 USC 514.

PUBLIC LAW 100-647—NOV. 10, 1988 (1) Paragraph (5) of section 104(b) of the Reform Act is amended by striking out "12220b)" and inserting in lieu thereof "1122(b)". \ (2) The amendment made by section 122(c)(2) of the Reform Act shall be applied as if it also struck out the comma at the end of section 274(b)(l)(B) of the 1986 Code. (3) Clause (i) of section 280F(b)(3)(B) of the 1986 Code is amended by striking out "recovery deductions" and inserting in lieu thereof "depreciation deductions". (4) Subparagraph (A) of section 803(b)(3) of the Reform Act is amended by inserting closing quotation marks after "section 189)" and by striking out the closing quotation marks following "subparagraph (B)". (5) Paragraph (1) of section 823(b) of the Reform Act is amended to read as follows: "(1) Paragraph (5) of section 461(h), as amended by section 805(c)(5), is amended by striking out subparagraph (B) and by redesignating subparagraph (C) as subparagraph (B)." (6) The amendment made by section 1122(b)(2)(B)(iii) of the Reform Act shall be applied as if it struck out "Initial separate tax". (7) The amendment made by section 1122(b)(2)(C) of the Reform Act shall be applied as if it did not strike out "the" (8) Paragraph (2) of section 72(q)(2) of the 1986 Code is amended by striking out the period at the end of subparagraph (D) and inserting in lieu thereof a comma. (9) Subparagraph (A) of section 417(e)(3) of the 1986 Code is amended by striking out "subclause (II)" and inserting in lieu thereof "clause (ii)". (10) Subparagraph (A) of section 246(c)(l) of the 1986 Code is amended by striking out "Which" and inserting in lieu thereof "which". (11) Subsection (a) of section 164 of the 1986 Code is amended by striking out "the GST tax" and inserting in lieu thereof "The GST tax". (12) Subparagraph (B) of section 1851(a)(6) of the Reform Act is amended by striking out "Subsection (b)" and inserting in lieu thereof "Subsection (a)". (13XA) Paragraph (1) of section 1878(e) of the Reform Act is amended by striking out "last sentence of section 514(c)(9)(B) (relating to exceptions)" and inserting in lieu thereof "second to the last sentence of section 514(c)(9)(B) (as amended by paragraph (3))". (B) Paragraph (3) of section 1878(e) of the Reform Act is amended by striking out "is amended" and inserting in lieu thereof ", and the last sentence of such section, are amended". (14) Paragraph (23) of section 501(c) of the 1986 Code is amended by striking out "any association" and inserting in lieu thereof "Any association". (15) Paragraph (1) of section 501(c) of the 1986 Code is amended by striking out "any corporation organized" and inserting in lieu thereof "Any corporation organized" (16) The table of chapters for subtitle E of the 1986 Code is amended by inserting 'smokeless tobacco," after "cigarettes," in the item relating to chapter 52. (17) Paragraph (4) of section 3321(c) of the 1986 Code is amended by adding a period at the end thereof.

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