Page:United States Statutes at Large Volume 112 Part 4.djvu/935

 ''lU^f^' PUBLIC LAW 105-277—OCT. 21, 1998 112 STAT. 2681-906 "(II) the decommissioning of £i nuclear power plant (or any unit thereof), "(III) the dismantlement of a drilling platform, "(IV) the remediation of environmental contamination, or "(V) a payment under any workers compensation act (within the meaning of section 461(h)(2)(C)(i)). "(ii) A liability shall be taken into account under this subparagraph only if— "(I) the act (or failure to act) giving rise to such liability occurs at least 3 years before the beginning of the taxable year, and "(II) the taxpayer used an accrual method of accounting throughout the period or periods during which such act (or failure to act) occurred.", (b) EFFECTIVE DATE.—The amendment made by this section 26 USC 172 note. shall apply to net operating losses arising in taxable years ending after the date of the enactment of this Act. TITLE IV—TECHNICAL CORRECTIONS SEC. 4001. DEFINITIONS; COORDINATION WITH OTHER TITLES. 26 USC 1 note. (a) DEFINITIONS.— For purposes of this titk;— (1) 1986 CODE. — The term "1986 Code" means the Internal Revenue Code of 1986. (2) 1998 ACT.— The term "1998 Act" means the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206). (3) 1997 ACT. —The term "1997 Act" means the Taxpayer Relief Act of 1997 (Public Law 105-34). (b) COORDINATION WiTH OTHER TITLES. —For purposes of apply- ing the amendments made by any title of this division other than this title, the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles. SEC. 4002. AMENDMENTS RELATED TO INTERNi^ REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998. (a) AMENDMENT RELATED TO SECTION 1101 OF 1998 ACT.— Paragraph (5) of section 6103(h) of the 1986 Code, as added by section 1101(b) of the 1998 Act, is redesignated as paragraph (6). (b) AMENDMENT RELATED TO SECTION 3001 OF 1998 ACT. — Paragraph (2) of section 7491(a) of the 1986 Code is amended by adding at the end the following flush sentence: "Subparagraph (C) shall not apply to any qualified revocable trust (as defined in section 645(b)(1)) with respect to liability for tax for any taxable year ending after the date of the decedent's death and before the applicable date (as defined in section 645(b)(2)). ". (c) AMENDMENTS RELATED TO SECTION 3201 OF 1998 ACT.— (1) Section 7421(a) of the 1986 Code is amended by striking " 6015(d)" and inserting "6015(e)". (2) Subparagraph (A) of section 6015(e)(3) is amended by striking "of this section" and inserting "of subsection (b) or (f)". (d) AMENDMENT RELATED TO SECTION 3301 OF 1998 ACT. — Paragraph (2) of section 3301(c) of the 1998 Act is amended by 26 USC 6601 striking "The amendments" and inserting "Subject to any applicable note.

�