Page:United States Statutes at Large Volume 90 Part 2.djvu/327

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1795

cational institution (as defined in section 151(e)(4)) " and ^ >- -'> ^ inserting in lieu thereof "educational organizaticm described in section 170(b)(1)(A) (ii)". (G) Section 1303(d) is amended by striking out "educa- 26 USC 1303. tional institution (as defined in section 151(e)(4)) " each place it appears and inserting in lieu thereof "educational organization described in section 170(b)(1)(A) (ii)". (H) Sections 4941(d)(2)(G) (ii) and 4945(g)(1) each 26 USC 4941, are amended by striking out "educational institution 4.945. described in section 151(e)(4)" and inserting in lieu thereof "educational organization described in section 170(b)(1)

(AUii)".

(9)

AMENDMENTS CONFORMING TO THE AMENDMENTS OF SECTION

152.—Section 2(b)(3)(B) is amended by striking out clause (ii), 26 USC 2. by adding "or" at the end of clause (i), and by redesignating clause (iii) as clause (ii). (10)

AMENDMENT CONFORMING TO THE AMENDMENT OF SECTION

172.—

(A) Section 374(e)(2) is amended by striking out "sec- Ante, p. 296. tion 172(j)" and inserting in lieu thereof "172(g)". (B) Section 904(f)(2)(B)(i) and 904(f)(4)(B)(i), as Ante, p. 1624. amended by this Act, are each amended by striking out "section 1 7 2 (k)(l) " and inserting in lieu thereof "section 172(h)". (11) AMENDMENTS CONFORMING TO REPEAL OF SECTION IS7.—

(A) Section 48(a)(8) (relating to section 38 property) is amended by striking out "187,". (B) The table of sections for part VI of subchapter B of chapter 1 is amended by striking out the item relating to section 187. (C) Section 1082(a)(2)(B) (relating to basis for determining gain or loss) is amended by striking out "187,". (D) Section 1245(a)(2) (relating to gain from dispositions of certain depreciable property) is amended by strildng out "187," each place it appears. (12) AMENDMENTS CONFORMING TO THE REPEAL, OF SECTION 342.— (A) Section 551(f), as redesignated by paragraph (1) ^F) of this subsection, is amended by striking out paragraph (3). (B) The table of subparts for part II of subchapter C of chapter 1 is amended by striking out the item relating to subpart C and inserting in lieu thereof: "Subpart 0, Collapsible corporations." (C) The table of sections for subpart C of part II of subchapter C of chapter 1 is amended by striking out the item relating to section 342. (D) The heading of subpart C of part II of subchapter C of chapter 1 is amended to read as follows:

26 USC 48.

26 USC 1082. 26 USC 1245.

26 USC 551.

. ^^

"Subpart C—Collapisible Corporations". (13) AMENDMENTS CONFORMING TO THE REPEAL OF SECTION 363.— The table of sections for subpart C of part III of subchapter C of chapter 1 is amended by striking out the item relating to section 363. (14) AMENDMENTS CONFORMING TO THE REPEAL OF SECTION 373.— (A) Section 372(b)(1) is amended by striking out "373 26 USC 372. (b) or".

�