Page:United States Statutes at Large Volume 96 Part 2.djvu/1034

 96 STAT. 2396 26 USC 6154.

26 USC 31.

26 USC 6654.

26 USC 6655.

PUBLIC LAW 97-448—JAN. 12, 1983 (2) Paragraph (2) of section 6154(c) (defining estimated tax in the case of a corporation) is amended to read as follows: "(2) the amount which the corporation estimates as the sum of— "(A) any credits against tax provided by part IV of subchapter A of chapter 1, and "(B) to the extent allowed under regulations prescribed by the Secretary, any overpayment of the tax imposed by section 4986." (3) Subparagraph (B) of section 6654(g)(3) (defining tax) is amended to read as follows: "(B) to the extent allowed under regulations prescribed by the Secretary, any overpayment of the tax imposed by section 4986 (determined without regard to section 4995(a)(4)(B))." (4) Subparagraph (B) of section 6655(e)(2) (defining tax) is amended to read as follows: "(B) to the extent allowed under regulations prescribed by the Secretary, any overpayment of the tax imposed by section 4986 (determined without regard to section 4995(a)(4)(B))."

SEC. 202. MISCELLANEOUS PROVISIONS.

26 USC 44D.

26 USC 193. 26 USC 48.

26 USC 613A.

26 USC 44E note.

(a) AMENDMENT TO SECTION 44D.—Subsection (f) of section 44D (relating to application of section) is amended by striking out "December 3, 1979" each place it appears and inserting in lieu thereof "December 31, 1979'\ (b) AMENDMENT TO SECTION 193.—Paragraph (1) of section 193(b) (defining qualified tertiary injectant expenses) is amended by striking out 'during the taxable year". (c) AMENDMENT TO SECTION 223 OF THE ACT.—Paragraph (1) of

section 223(a) of the Crude Oil Windfall Profit Tax Act of 1980 (relating to boilers fueled by petroleum coke or petroleum pitch) is amended by striking out "Paragraph (10)" and inserting in lieu thereof "Subparagraph (A) of paragraph (10)". (d) AMENDMENTS TO SECTION 613A.— (1) Subparagraph (E) of section 613A(c)(10) is amended by inserting 'and, in the case of any property, also includes necessary production equipment for such property which is in place when the property is transferred" before the period at the end thereof. (2) Paragraph (2) of section 613 A(d) (relating to exclusion of retailers) is amended by inserting "(excluding bulk sales of aviation fuels to the Department of Defense)" sifter "any product derived from oil or natural gas" the first place it appears. (e) AMENDMENT TO SECTION 2 3 2 OF THE ACT.—SubseCtiOH (h) o f

section 232 of the Crude Oil Windfall Profit Tax Act of 1980 (relating to effective dates) is amended by adding at the end thereof the following new paragraph: "(4) ADDITION OF DENATURANTS.—Notwithstanding paragraph

26 USC 46.

(1), the provisions of section 44E(d)(4)(B) of such Code, as added by this section, shall take effect on April 2, 1980." (f) CERTAIN LONG-TERM PROJECTS.—Subclause (I) of section 46(a)(2)(C)(iii) is amended to read as follows: "(I) before Jginuary 1, 1983, all engineering studies in connection with the commencement of the construction of the project have been completed

�