Page:United States Statutes at Large Volume 114 Part 5.djvu/683

 PUBLIC LAW 106-554—APPENDIX G 114 STAT. 2763A-643 (c) AMENDMENT RELATED TO SECTION 1103 OF THE ACT. — Paragraph (6) of section 6103(k) is amended— (1) by inserting "and an officer or employee of the Office of Treasury Inspector General for Tax Administration" after "internal revenue officer or employee", and (2) by striking "INTERNAL REVENUE" in the heading and inserting "CERTAIN". (d) AMENDMENT RELATED TO SECTION 3401 OF THE ACT. — Section 6330(d)(1)(A) is amended by striking "to hear" and inserting "with respect to". (e) AMENDMENT RELATED TO SECTION 3509 OF THE ACT. — Subparagraph (A) of section 6110(g)(5) is amended by inserting ", any Chief Counsel advice," after "technical advice memorandum". (f) EFFECTIVE DATES.—The amendments made by subsections (a) and (b) shall take effect on the date of the enactment of this Act. The amendments made by subsections (c), (d), and (e) shall take effect as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998 to which they relate. SEC. 314. AMENDMENTS RELATED TO TAXPAYER RELIEF ACT OF 1997. (a) AMENDMENT RELATED TO SECTION 101 OF THE ACT. — Paragraph (4) of section 6211(b) is amended by striking "sections 32 and 34" and inserting "sections 24(d), 32, and 34". (b) AMENDMENT RELATED TO SECTION 302 OF THE ACT. —The last sentence of section 3405(e)(1)(B) is amended by inserting "(other than a Roth IRA)" after "individual retirement plan". (c) AMENDMENT TO SECTION 311 OF THE ACT.—Paragraph (3) of section 311(e) of the Taxpayer Relief Act of 1997 (relating to election to recognize gain on assets held on January 1, 2001) is amended by adding at the end the following new sentence: "Such an election shall not apply to any asset which is disposed of (in a transaction in which gain or loss is recognized in whole or in part) before the close of the 1-year period beginning on the date that the asset would have been treated as sold under such election.". (d) AMENDMENT RELATED TO SECTION 402 OF THE ACT. —The flush sentence at the end of clause (ii) of section 56(a)(1)(A) is amended by inserting before "or to any other property" the following: "(and the straight line method shall be used for such 1250 property)". (e) AMENDMENTS RELATED TO SECTION 1072 OF THE ACT.— (1) Clause (ii) of section 415(c)(3)(D) and subparagraph (B) of section 403(b)(3) are each amended by striking "section 125 or" and inserting "section 125, 132(f)(4), or". (2) Paragraph (2) of section 414(s) is amended by striking "section 125, 402(e)(3)" and inserting "section 125, 132(f)(4), 402(e)(3)". (f) AMENDMENT RELATED TO SECTION 1454 OF THE ACT. —Subsection (a) of section 7436 is amended by inserting before the period at the end of the first sentence "and the proper amount of employment tax under such determination". (g) EFFECTIVE DATE. —The amendments made by this section shall take effect as if included in the provisions of the Taxpayer Relief of 1997 to which they relate. SEC. 315. AMENDMENTS RELATED TO BALANCED BUDGET ACT OF 1997. (a) AMENDMENTS RELATED TO SECTION 9302 OF THE ACT. —

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