Page:United States Statutes at Large Volume 103 Part 3.djvu/361

 PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2429 (13) Clause (i) of section 42(d)(6)(A) is amended by striking "Farmers' Home Administration" and inserting "Farmers Home Administration". (14) Clause (ii) of section 42(d)(7)(A) is amended by striking "sebsection (a)" and inserting "subsection (a)". (15) Subparagraph (A) of section 42(e)(2) is amended by strik- ing "captial account" and inserting "capital account". (16) Paragraph (2) of section 844(a) is amended by striking "for the taxable year" and inserting "for a prior taxable year". (17) Subsection (c) of section 4221 is amended by striking "or 4083". (18) Clause (i) of section 274(n)(2)(F) is amended by inserting "any" before "Federal". (19) Subparagraph (B) of section 132(f)(2) is amended by strik- ing "section 151(e)(3)" and inserting "section 151(c)(3)". (20) Sections 6420(e)(2), 6421(g)(2), and 6427(j)(2) are each amended by striking "section 7602" and inserting "section 7602(a)". (e) AMENDMENT RELATED TO TREATMENT OF TRANSACTIONS IN WHICH FEDERAL FINANCIAL ASSISTANCE PROVIDED. — (1) Section 597(b)(2) is amended by striking "to reflect such treatment" and inserting "in connection with such assistance". (2) The amendment made by this subsection shall apply as if 26 USC 597 note, included in the amendments made by section 1401 of the Finan- cial Institutions Reform, Recovery, and Enforcement Act of 1989. (f) AMENDMENT RELATED TO ALCOHOL, TOBACCO, AND FIREARMS RETURNS.—Paragraph (6) of section 6091(b) is amended by inserting "section 4181 or'*^before "subtitle E". (g) AUTHORITY TO PAY ADMINISTRATIVE EXPENSES FROM VACCINE INJURY CJOMPENSATION TRUST FUND. (1) IN GENERAL. — Paragraph (1) of section 951(Kc) (relating to expenditures from Vaccine Injury Compensation Trust Fund) is amended by inserting before the period at the end thereof the following: ", or for the payment of all expenses of administra- tion 0)ut not in excess of $6,000,000 for any flscal year) incurred by the Federal Government in administering such subtitle". (2) EFFECTIVE DATE.—The amendment made by paragraph (1) 26 USC 9510 shall apply to fiscal years beginning after September 30, 1989. "°**- PART V—AMENDMENTS RELATED TO PENSION PROVISIONS SEC. 7851. DEFINITIONS. For purposes of this part— (1) REFORM ACT,—Except where incompatible with the intent, the term "Reform Act" means the Tax Reform Act of 1986. (2) ERISA.—The term "ERISA" means the Employee Retire- ment Income Security Act of 1974. Subpart A—Amendments Related To Tax Reform Act of 1986 SEC. 7861. AMENDMENTS RELATED TO TITLE XI OF THE REFORM ACT. (a) AMENDMENTS RELATED TO SECTION 1113 OF THE REFORM ACT. —

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