Page:United States Statutes at Large Volume 111 Part 1.djvu/1126

 Ill STAT. 1102 PUBLIC LAW 105-34—AUG. 5, 1997 (44) section 1013(d)(2)(C) (relating to transition rule for distributions or acquisitions after June 8, 1997, described in a public announcement or filing with the Securities and Exchange Commission on or before June 8, 1997) as it relates to a public announcement; (45) section 1013(d)(2)(C) (relating to transition rule for distributions or acquisitions after June 8, 1997, described in a public announcement or filing with the Securities and Exchange Commission on or before June 8, 1997) as it relates to a filing with the Securities and Exchange Commission; (46) section 1014(f)(2)(B) (relating to transition rule for any transaction after June 8, 1997, if such transaction is described in a ruling request submitted to the Internal Revenue Service on or before June 8, 1997); (47) section 1014(f)(2)(C) (relating to transition rule for any transaction after June 8, 1997, if such transaction is described in a public announcement or filing with the Securities and Exchange Commission on or before June 8, 1997) as it relates to a public announcement; (48) section 1014(f)(2)(C) (relating to transition rule for any transaction after June 8, 1997, if such transaction is described in a public announcement or filing with the Securities and Exchange Commission on or before June 8, 1997) as it relates to a filing with the Securities and Exchange Commission; (49) section 1042(b) (relating to special rules for provision terminating certain exceptions from rules relating to exempt organizations which provide commercial-type insurance); (50) section 1081(a) (relating to termination of suspense accounts for family corporations required to use accrual method of accounting) as it relates to the repeal of Internal Revenue Code section 447(i)(3); (51) section 1089(b)(3) (relating to reformations); (52) section 1089(b)(5)(B)(i) (relating to persons under a mental disability; (53) section 1171 (relating to treatment of computer software as FSC export property); (54) section 1175 (relating to exemption for active financing income); (55) section 1204 (relating to travel expenses of certain Federal employees engaged in criminal investigations); (56) section 1236 (relating to extension of time for filing a request for administrative adjustment); (57) section 1243 (relating to special rules for administrative adjustment request with respect to bad debts or worthless securities); (58) section 1251 (relating to clarification of limitation on maximum number of shareholders); (59) section 1253 (relating to attribution rules applicable to stock ownership); (60) section 1256 (relating to modification of earnings and profits rules for determining whether REIT has earnings and profits from non-REIT year); (61) section 1257 (relating to treatment of foreclosure property); (62) section 1261 (relating to shared appreciation mortgages);

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