Page:United States Statutes at Large Volume 112 Part 1.djvu/838

 112 STAT. 812 PUBLIC LAW 105-206-^JULY 22, 1998 Applicability. Applicability. 26 USC 7704 note. 26 USC 172 note. (5) Subsection (i) of section 1400C of the 1986 Code is amended to read as follows: "(i) APPLICATION OF SECTION.— T h is section shall apply to property purchased after August 4, 1997, and before January 1, 2001.". (6) Subsection (c) of section 23 of the 1986 Code is amended . by inserting "and section 1400C" after "other than this section". (7) Subparagraph (C) of section 25(e)(1) of the 1986 Code is amended by striking "section 23" and inserting "sections 23 and 1400C". SEC. 6009. AMENDMENTS RELATED TO TITLE OF 1997 ACT. (a) AMENDMENT RELATED TO SECTION 908 OF 1997 ACT. — Paragraph (6) of section 5041(b) of the 1986 Code is amended by inserting "which is a still wine" after "hard cider". (b) AMENDMENT RELATED TO SECTION 964 OF 1997 ACT. — (1) IN GENERAL. — Subparagraph (C) of section 7704(g)(3) of the 1986 Code is amended by striking the period at the end and inserting "and shall be paid by the partnership. Section 6655 shall be applied to such partnership with respect to such tax in the same manner as if the partnership were a corporation, such tax were imposed by section 11, and references in such section to taxable income were references to the gross income referred to in subparagraph (A).". (2) EFFECTIVE DATE.— The second sentence of section 7704(g)(3)(C) of the 1986 Code (as added by paragraph (1)) shall apply to taxable years beginning after the date of the enactment of this Act. (c) AMENDMENT RELATED TO SECTION 971 OF 1997 ACT. —Clause (ii) of section 280F(a)(l)(C) is amended by striking "subparagraph (A)" and inserting "subparagraphs (A) and (B)". (d) AMENDMENT RELATED TO SECTION 976 OF 1997 ACT. —Section 6103(d)(5) of the 1986 Code is amended by striking "section 967 of the Taxpayer Relief Act of 1997." and inserting "section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.". (e) AMENDMENT RELATED TO SECTION 977 OF 1997 ACT.— Paragraph (2) of section 977(e) of the 1997 Act is amended to read as follows: "(2) NON-AMTRAK STATE. — The term 'non-Amtrak State' means any State which is not receiving intercity passenger rail service from the Corporation as of the date of the enactment of this Act.". SEC. 6010. AMENDMENTS RELATED TO TITLE X OF 1997 ACT. (a) AMENDMENTS RELATED TO SECTION 1001 OF 1997 ACT. — (1) Paragraph (2) of section 1259(b) of the 1986 Code is amended— (A) by striking "debt" each place it appears in clauses (i), (ii), and (iii) of subparagraph (A) and inserting "position"; (B) by striking "and" at the end of subparagraph (A); and (C) by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph:

�