Page:United States Statutes at Large Volume 118.djvu/1537

 118 STAT. 1507 PUBLIC LAW 108–357—OCT. 22, 2004 (A) in paragraph (10), by inserting ‘‘and’’ at the end of subparagraph (F), by striking subparagraph (G), and by redesignating subparagraph (H) as subparagraph (G), and (B) by striking ‘‘a foreign personal holding company (as defined in section 552), a foreign investment company (as defined in section 1246(b)), or’’ in paragraph (11)(C)(iii). (2) Paragraph (2) of section 171(c) is amended— (A) by striking ‘‘, or by a foreign personal holding company, as defined in section 552’’, and (B) by striking ‘‘, or foreign personal holding company’’. (3) Paragraph (2) of section 245(a) is amended by striking ‘‘foreign personal holding company or’’. (4) Section 312 is amended by striking subsection (j). (5) Subsection (m) of section 312 is amended by striking ‘‘, a foreign investment company (within the meaning of section 1246(b)), or a foreign personal holding company (within the meaning of section 552)’’. (6) Subsection (e) of section 443 is amended by striking paragraph (3) and by redesignating paragraphs (4) and (5) as paragraphs (3) and (4), respectively. (7) Subparagraph (B) of section 465(c)(7) is amended by adding ‘‘or’’ at the end of clause (i), by striking clause (ii), and by redesignating clause (iii) as clause (ii). (8) Paragraph (1) of section 543(b) is amended by inserting ‘‘and’’ at the end of subparagraph (A), by striking ‘‘, and’’ at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C). (9) Paragraph (1) of section 562(b) is amended by striking ‘‘or a foreign personal holding company described in section 552’’. (10) Section 563 is amended— (A) by striking subsection (c), (B) by redesignating subsection (d) as subsection (c), and (C) by striking ‘‘subsection (a), (b), or (c)’’ in subsection (c) (as so redesignated) and inserting ‘‘subsection (a) or (b)’’. (11) Subsection (d) of section 751 is amended by adding ‘‘and’’ at the end of paragraph (2), by striking paragraph (3), by redesignating paragraph (4) as paragraph (3), and by striking ‘‘paragraph (1), (2), or (3)’’ in paragraph (3) (as so redesignated) and inserting ‘‘paragraph (1) or (2)’’. (12) Paragraph (2) of section 864(d) is amended by striking subparagraph (A) and by redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively. (13)(A) Subparagraph (A) of section 898(b)(1) is amended to read as follows: ‘‘(A) which is treated as a controlled foreign corporation for any purpose under subpart F of part III of this sub chapter, and’’. (B) Subparagraph (B) of section 898(b)(2) is amended by striking ‘‘and sections 551(f) and 554, whichever are applicable,’’. (C) Paragraph (3) of section 898(b) is amended to read as follows:

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