Page:United States Statutes at Large Volume 103 Part 3.djvu/338

 103 STAT. 2406 PUBLIC LAW 101-239—DEC. 19, 1989 SEC. 7743. EFFECT OF PAYMENT OF TAX BY RECIPIENT ON CERTAIN PEN- ALTIES. (a) GENERAL RULE.— Section 1463 (relating to tax paid by recipient of income) is amended to read as follows: "SEC. 1463. TAX PAID BY RECIPIENT OF INCOME. "If- "(1) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and "(2) thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from such person; but this subsection shall in no case relieve such person from liability for interest or any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold." 26 USC 1463 (b) EFFECTIVE DATE.—The amendment made by subsection (a) '^ote. shall apply to failures after December 31, 1989. Subtitle H—Technical Corrections SEC. 7801. DEFINITIONS; COORDINATION WITH OTHER SUBTITLES. (a) DEFiNmoNS. —For purposes of this subtitle— (1) 1988 ACT.— The term "1988 Act" means the Technical and Miscellaneous Revenue Act of 1988. (2) 1987 ACT.—The term "1987 Act" means the Revenue Act of 1987. 26 USC 1 note. (b) COORDINATION WiTH OTHER SUBTITLES. —For purposes of apply- ing the amendments made by any subtitle of this title other than this subtitle, the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other sub- titles. PART I—AMENDMENTS RELATED TO TECHNICAL AND MISCELLANEOUS REVENUE ACT OF 1988 SEC, 7811. AMENDMENTS RELATED TO TITLE I OF THE 1988 ACT. (a) AMENDMENTS RELATED TO SECTION 1002 OF THE 1988 ACT. — (1) The heading for subparagraph (C) of section 42(d)(5) is amended by inserting "SECTION" before "167(k)". (2) Clause (ii) of section 42(h)(5)(D) is amended by striking "clause (ii)" and inserting "clause (i)". (b) AMENDMENTS RELATED TO SECTION 1003 OF THE 1988 ACT. — (1) Subparagraph (C) of section 643(a)(6) is amended by strik- ing "(i)" and by striking ", and (ii)" and all that follows and inserting a period. (2) Paragraph (6) of section 643(a) is amended by striking ^ subparagraph (D). (c) AMENDMENTS RELATED TO SECTION 1006 OF THE 1988 ACT. — (1) Subparagraphs (C) and (D) of section 26(b)(2) are amended to read as follows: "(C) subsection (m)(5)(B), (q), (t), or (v) of section 72 (relat- ing to additional taxes on certain distributions).

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