Page:United States Statutes at Large Volume 112 Part 1.djvu/845

 PUBLIC LAW 105-206-^ULY 22, 1998 112 STAT. 819 (b) AMENDMENTS RELATED TO SECTION 1205 OF 1997 ACT. — (1) Section 6311(e)(1) of the 1986 Code is amended by striking "section 6103(k)(8)" and inserting "section 6103(k)(9)". (2) Paragraph (8) of section 6103(k) of the 1986 Code (as added by section 1205(c)(1) of the 1997 Act) is redesignated as paragraph (9). (3) Subsection (g) of section 7431 of the 1986 Code added by section 1205 of the 1997 Act is redesignated as subsection (h) and is amended by striking "(8)" in the heading and inserting "(9)". (4) Section 1205(c)(3) of the 1997 Act shall be applied 26 USC 6103. as if it read as follows: "(3) Section 6103(p)(3)(A), as amended by section 1026(b)(1)(A) of the 1997 Act, is amended by striking "or (8)" and inserting "(8), or (9)". (5) Section 1213(b) of the 1997 Act is amended by striking 26 USC 6724. " s ection 6724(d)(1)(A)" and inserting "section 6724(d)(1)". (c) AMENDMENT RELATED TO SECTION 1221 OF 1997 ACT. — Paragraph (2) of section 774(d) of the 1986 Code is amended by inserting before the period "or 857(b)(3)(D)". (d) AMENDMENT RELATED TO SECTION 1223 OF 1997 ACT. — Subsection (c) of section 6724 of the 1986 Code is amended by inserting before the period "(more than 100 information returns in the case of a partnership having more than 100 partners)". (e) AMENDMENT RELATED TO SECTION 1226 OF 1997 ACT. — Section 1226 of the 1997 Act is amended by striking "ending on 26 USC 6011 or" and inserting "beginning". note. (f) AMENDMENT RELATED TO SECTION 1231 OF 1997 ACT.— Subsection (c) of section 6211 of the 1986 Code is amended— (1) by striking "SUBCHAPTER C" in the heading and inserting "SUBCHAPTERS C AND D"; and (2) by striking "subchapter C" in the text and inserting "subchapters C and D". (g) AMENDMENT RELATED TO SECTION 1256 OF 1997 ACT. — Subparagraph (A) of section 857(d)(3) of the 1986 Code is amended by striking "earliest accumulated earnings and profits (other than earnings and profits to which subsection (a)(2)(A) applies)" and inserting "earliest earnings and profits accumulated in any taxable year to which the provisions of this part did not apply". (h) AMENDMENT RELATED TO SECTION 1285 OF 1997 ACT. — Section 7430(b) of the 1986 Code is amended by redesignating paragraph (5) as paragraph (4). SEC. 6013. AMENDMENTS RELATED TO TITLE XIII OF 1997 ACT. (a) AMENDMENTS RELATED TO SECTION 1305 OF 1997 ACT. — (1) Section 646 of the 1986 Code is redesignated as section 645. (2) The item relating to section 646 in the table of sections for subpart A of part I of subchapter J of chapter 1 of the 1986 Code is amended by striking "Sec. 646" and inserting " Sec. 645". (3) Paragraph (1) of section 2652(b) of the 1986 Code is amended by striking "section 646" and inserting "section 645". (4)(A) Paragraph (1) of section 2652(b) of the 1986 Code is amended by striking the second sentence. (B) Subsection (b) of section 2654 of the 1986 Code is amended by adding at the end the following new sentence:

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