Page:United States Statutes at Large Volume 98 Part 1.djvu/892

 98 STAT. 844

PUBLIC LAW 98-369—JULY 18, 1984 lebao i

(i) by striking out "section 44F" and inserting in lieu thereof "section 30", and (ii) by striking out "section 44F(f)" and inserting in lieu thereof "section 30(f)". 26use 1016. ^23) SECTION I0i6(a) (21).—Paragraph (21) of section 1016(a) ' 4 -(relating to adjustments to basis) is amended— (A) by striking out "section 44C(e)" and inserting in lieu thereof "section 23(e)", and '-' (B) by striking out "section 44C" and inserting in lieu thereof "section 23". (24) SECTION 1033(g)(3)(A).—Subparagraph (A) of section 26 USC 1033. 1033(g)(3) (relating to election to treat outdoor advertising displays as real property) is amended by striking out "the credit ' ' allowed by section 38 (relating to investment in certain depreciable property)" and inserting in lieu thereof "the investment .-'.J.'sink credit determined under section 46(a)". 26 USC 1351. (25) SECTION 1351 (i).—Subsection (i) of section 1351 (relating ^o adjustments for succeeding years) is amended— (A) by striking out "section 33" and inserting in lieu thereof "section 27", and (B) by striking out "section 38 (relating to investment ^, credit)" and inserting in lieu thereof "section 38 (relating to general business credit)". 26 USC 1366. (26) SECTION 1366 (f).—Paragraph (1) of section 1366(f) (relating to special rules) is amended by striking out "section 39" each place it appears and inserting in lieu thereof "section 34". 26 USC 1374. (27) SECTION 1374 (b).—Subsection (b) of section 1374 (relating to amount of tax imposed on certain capital gains) is amended by striking out "section 39" and inserting in lieu thereof "section 34". 26 USC 1375. (28) SECTION 1375 (c).—Paragraph (1) of section 1375(c) (relating to disallowance of credit) is amended by striking out "section 39" and inserting in lieu thereof "section 34". (29) SECTION 1451.— 26 USC 1451. (A) Chapter 3 (relating to withholding of tax on nonresi26 USC prec. iGGiK dent aliens and foreign corporations and tax-free covenant ^^^^bonds) is amended by striking out subchapter B and by redesignating subchapter C as subchapter B. (B) The table of subchapters for chapter 3 is amended by 0^ gij V: striking out the items relating to subchapters B and C and inserting in lieu thereof the following: MS I Mmis.

"SUBCHAPTER B. Application of withholding provisions."

26 USC prec. 1441

(C) The heading of chapter 3 is amended by striking o u t "AND TAX-FREE COVENANT BONDS". (D) The table of chapters for subtitle A is amended by striking out "and tax-free covenant bonds" in the item relating to chapter 3. 26 USC 12. (E) Section 12 is amended by striking out paragraph (6) and by redesignating paragraphs (7) and (8) as paragraphs i. (6) and (7), respectively. 26 USC 164. (F) Subsection (f) of section 164 (as in effect before its 97 Stat. 65. redesignation by the Social Security Amendments of 1983) 42 USC 1305 is amended by striking out paragraph (1) and by redesignatnote. ing paragraphs (2) and (3) as paragraphs (1) and (2), respec—t«*{7::i tively.

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