Page:United States Statutes at Large Volume 112 Part 1.djvu/852

 112 STAT. 826 PUBLIC LAW 105-206-^JULY 22, 1998 (21) Subparagraph (A) of section 6050R(b)(2) of the 1986 Code is amended by striking the semicolon at the end thereof and inserting a comma. (22) Subparagraph (A) of section 6103(h)(4) of the 1986 Code is amended by inserting "if" before "the taxpayer is a party to". (23) Paragraph (5) of section 6416(b) of the 1986 Code is amended by striking "section 4216(e)(1)" each place it appears and inserting "section 4216(d)(1)". (24)(A) Section 6421 of the 1986 Code is amended by redesignating subsections (j) and (k) as subsections (i) and (j), respectively. (B) Subsection (b) of section 34 of the 1986 Code is amended by striking "section 642 l(j)" and inserting "section 642 l(i)". (C) Subsections (a) and (b) of section 6421 of the 1986 Code are each amended by striking "subsection (j)" and inserting "subsection (i)". (25) Paragraph (3) of section 6427(f) of the 1986 Code is amended by striking ", (e),". (26)(A) Section 6427 of the 1986 Code, as amended by paragraph (16), is amended by redesignating subsections (n), (p)j (q). and (r) as subsections (m), (n), (o), and (p), respectively. (B) Paragraphs (1) and (2)(A) of section 6427(i) of the 1986 Code are each amended by striking "(q)" and inserting "(o)". (27) Subsection (m) of section 6501 of the 1986 Code is amended by striking "election under" and all that follows through "(or any" and inserting "election under section 30(d)(4), 40(f), 43, 45B, 45C(d)(4), or 51( j) (or any". (28) The paragraph heading of paragraph (2) of section 7702B(e) of the 1986 Code is amended by inserting "SECTION" after "APPLICATION OF". (29) Paragraph (3) of section 7434(b) of the 1986 Code is amended by striking "attorneys fees" and inserting "attorneys' fees". (30) Subparagraph (B) of section 7872(f)(2) of the 1986 Code is amended by striking "foregone" and inserting "forgone". (31) Subsection (e) of section 9502 of the 1986 Code is amended to read as follows: "(e) CERTAIN TAXES ON ALCOHOL MIXTURES TO REMAIN IN GENERAL FUND.— For purposes of this section, the amounts which would (but for this subsection) be required to be appropriated under subparagraphs (A), (C), and (D) of subsection (b)(1) shall be reduced by— "(1) 0.6 cent per gallon in the case of taxes imposed on any mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) if any portion of such alcohol is ethanol; and "(2) 0.67 cent per gallon in the case of fuel used in producing a mixture described in paragraph (1).". Effective date. (32) The afoiendments made by this section shall take effect 26 USC 34 note. on the date of the enactment of this Act. 26 USC 1 note. SEC. 6024. EFFECTIVE DATE. Except as otherwise provided in this title, the amendments made by this title shall take effect as if included in the provisions of the Taxpayer Relief Act of 1997 to which they relate.

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