Page:United States Statutes at Large Volume 111 Part 1.djvu/1121

 PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 1097 taxes on private excess benefit from certain charitable organizations), and "(B) reimbursements paid by the organization during the taxable year with respect to taxes imposed under such section, except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded,". (c) EFFECTIVE DATE.—The amendments made by this section 26 USC 4962 shall take effect as if included in the provisions of the Taxpayer i^ote- Bill of Rights 2 to which such amendments relate. SEC. 1604. MISCELLA^fEOUS PROVISIONS. (a) AMENDMENTS RELATED TO ENERGY POLICY ACT OF 1992.— (1) Paragraph (1) of section 263(a) is amended by striking "or" at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting "; or", and by adding at the end the following new subparagraph: "(H) expenditures for which a deduction is allowed under section 179A.". (2) Subparagraph (B) of section 312(k)(3) is amended— (A) by striking "179" in the heading and the first place it appears in the text and inserting "179 or 179A", and (B) by striking "179" the last place it appears and inserting "179 or 179A, as the case may be". (3) Paragraphs (2)(C) and (3)(C) of section 1245(a) are each amended by inserting "179A," after "179,". (4) The amendments made by this subsection shall take 26 USC 263 note. effect as if included in the amendments made by section 1913 of the Energy PoHcy Act of 1992. (b) AMENDMENTS RELATED TO URUGUAY ROUND AGREEMENTS ACT. — (1) Paragraph (1) of section 6621(a) is amended in the last sentence by striking "subsection (c)(3))" and inserting "subsection (c)(3), applied by substituting 'overpayment' for 'underpayment')". (2)(A) Subclause (II) of section 412(m)(5)(E)(ii) is amended by striking "clause (i)" and inserting "subclause (I)". (B) Subclause (II) of section 302(e)(5)(E)(ii) of the Employee Retirement Income Security Act of 1974 is amended by striking 29 USC 1082. "clause (i)" and inserting "subclause (I)". (3) Subparagraph (A) of section 767(d)(3) of the Uruguay Round Agreements Act is amended in the last sentence by 26 USC 411 note. striking "(except that" and all that follows through "into account)". (4) The amendments made by this subsection shall take 26 USC 412 note, effect as if included in the sections of the Uruguay Round Agreements Act to which they relate. (c) AMENDMENT RELATED TO OMNIBUS BUDGET RECONCILIATION ACT OF 1993. — (1) Paragraph (6) of section 168(j) (defining Indian reservation) is amended by adding at the end the following new flush sentence: "For purposes of the preceding sentence, such section 3(d) shall be applied by treating the term 'former Indian reservations in Oklahoma' as including only lands which are within the

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