Page:United States Statutes at Large Volume 114 Part 5.djvu/686

 114 STAT, 2763A-646 PUBLIC LAW 106-554—APPENDIX G (1) Subsection (b) of section 9503 is amended by striking paragraph (5) and redesignating paragraph (6) as paragraph (5). (2) The amendment made by paragraph (1) shall apply with respect to taxes received in the Treasury after the date of the enactment of this Act. (f) EXPENDITURES FROM VACCINE INJURY COMPENSATION TRUST FUND,—Section 9510(c)(1)(A) is amended by striking "December 31, 1999" and inserting "October 18, 2000", SEC. 319. CLERICAL CHANGES. (1) Clause (i) of section 45(d)(7)(A) is amended by striking "paragraph (3)(A)" and inserting "subsection (c)(3)(A)", (2) Subsection (f) of section 67 is amended by striking "the last sentence" and inserting "the second sentence", (3) The heading for paragraph (5) of section 408(d) is amended to read as follows: "(5) DISTRIBUTIONS OF EXCESS CONTRIBUTIONS AFTER DUE DATE FOR TAXABLE YEAR AND CERTAIN EXCESS ROLLOVER CON- TRIBUTIONS,—", (4) Paragraph (3) of section 475(g) is amended by striking "267(b) of and inserting "267(b) or", (5) The heading for subparagraph (B) of section 529(e)(3) is amended by striking "UNDER GUARANTEED PLANS", (6) Clause (iii) of section 530(d)(4)(B) is amended by striking "; or" at the end and inserting ", or", (7) Paragraphs (1)(C) and (2)(C) of section 664(d) are each amended by striking the period after "subsection (g))". (8)(A) Subsection (e) of section 678 is amended by striking "an electing small business corporation" and inserting "an S corporation", (B) Clause (v) of section 6103(e)(1)(D) is amended to read as follows: "(v) if the corporation was an S corporation, any person who was a shareholder during any part of the period covered by such return during which an election under section 1362(a) was in effect, or". (9) Paragraph (7) of section 856(c) is amended by striking " paragraph (4)(B)(ii)(III)" and inserting "paragraph (4)(B)(iii)(III)" (10) Subparagraph (A) of section 856(1)(4) is amended by striking "paragraph (9)(D)(ii)" and inserting "subsection (d)(9)(D)(ii)". (11) Subparagraph (B) of section 871(f)(2) is amended by striking "19 U.S.C." and inserting "(19 U,S,C,", (12) Subparagraph (B) of section 995(b)(3) is amended by striking "the Military Security Act of 1954 (22 U,S.C, 1934)" and inserting "section 38 of the International Security Assistance and Arms Export Control Act of 1976 (22 U.S.C. 2778)", (13) Section 1391(g)(3)(C) is amended by striking "paragraph (1)(B)" and inserting "paragraph (1)", (14)(A) Paragraph (2) of section 2035(c) is amended by striking "paragraph (1)" and inserting "subsection (a)", (B) Subsection (d) of section 2035 is amended by inserting "and paragraph (1) of subsection (c)" after "Subsection (a)".

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