Page:United States Statutes at Large Volume 90 Part 2.djvu/323

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1791

trust fund and to which section 116 applies shall be considered for purposes of such section as having been received by such participant." (H)(i) Section 642(a) is amended by striking out paragraph (1), and by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively. (ii) Section 41(d) is amended by striking out "section 642(a)(3)" and inserting in lieu thereof "section 642(a)(2)". (iii) Section 901(g)(3), as amended by this Act, is amended by striking out "section 642(a)(2)" and inserting in lieu thereof "section 642(a)(1)". (I)(i) Section 702(a) is amended by striking out paragraph (7) and by redesignating paragraphs (8) and (9) as paragraphs (7) and (8), respectively. (ii) Section 702(b) is amended by striking out "paragraphs (1) through (8)" and inserting in lieu thereof "paragraphs (1) through (7)". (iii) Section 1402(a) is amended by striking out "702(a) (9)" each place it appears and inserting in lieu thereof "702 (a)(8)". (J)(i) Section 804(a) is amended by striking out paragraph (3), and by redesignating paragraphs (4) and (5) as paragraphs (3) and (4), respectively. (ii) Section 243(b)(3)(C) (iii), as redesignated by paragraph (21)(A) of this subsection, is amended by striking out "sections 804(a)(4)" and inserting in lieu thereof "sections 804(a)(3)". (iii) Section 804(a)(2) is amended by striking out "paragraph (5)" and inserting in lieu thereof "paragraph (4)", and by striking out "paragraph (4)" and inserting in lieu thereof "paragraph (3)". (iv) Section 809(d) (10) is amended by striking out "section 804(a)(4)", and inserting in lieu thereof "section 804 (a)(3)". (v) Section 1561(a)(3) is amended by striking out "sections 804(a)(4)" and inserting in lieu thereof "sections 804 (a)(3)". (vi) Section 1564(a)(1)(C) is amended by striking out "sections 804(a)(4)" inserting in lieu thereof "sections 804 (a)(3)". (K) Section 804(a)(2)(A) is amended by striking out clause (ii), by inserting "and" at the end of clause (i), and by redesignating clause (iii) as clause (ii). (L)(i) Section 809(d)(8)(A) is amended by striking out clause (ii), by inserting "and" at the end of clause (i), and by redesignating clause (iii) as clause (ii). (ii) Section 809(d)(8)(B) is amended by striking out "subparagraph (A) (iii)" and inserting in lieu thereof "'subparagraph (A)(ii)". (M) Sections804(a)(1),804(a)(2),809(a)(1),809(b)(1) (A) and 809(b)(2)(A) are each amended by striking out ", partially tax-exempt interest,". CN) Section 809(e) is amended by striking out paragraph (6), and by redesignating paragraph (7) as paragraph (6). (O) Section 815(b)(2)(A) (iii) is amended by striking out "the deduction for partially tax-exempt interest, provided

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