Page:United States Statutes at Large Volume 98 Part 1.djvu/893

 PUBLIC LAW 98-369—JULY 18, 1984 (G) Subsection (a) of section 1441 is amended by striking out "except in the cases provided for in section 1451 and". (H) Paragraph (3) of section 1441(c) is amended by striking out "section 1451" and inserting in lieu thereof "section 1451 (as in effect before its repeal by the Tax Reform Act of 1984)". (I) Subsection (a) of section 1442 is amended— (i) by striking out "or section 1451", and (ii) by striking out "; except that, in the case of interest described in section 1451 (relating to tax-free covenant bonds), the deduction and withholding shall be at the rate specified therein". (J) Paragraph (2) of section 6049(b) (relating to amounts not treated as interest) is amended— (i) by adding "and" at the end of subparagraph (C), (ii) by striking out ", and" at the end of subparagraph (D) and inserting in lieu thereof a period, and (iii) by striking out subparagraph (E). (K) Paragraph (16) of section 7701(a) is amended by striking out "1451,". (30) SECTION 350?.—Subsections (b), (c), and (e) of section 3507 (relating to advanced payment of earned income credit) are each amended by striking out "section 43" each place it appears and inserting in lieu thereof "section 32". (31) SECTION 6096 (b).—Subsection (b) of section 6096 (defining income tax liability) is amended by striking out "allowable under sections 33, 37, 38, 40, 41, 42, 44, 44A, 44B, 44C, 44D, 44E, 44F, 44G, and 44H" and inserting in lieu thereof "allowable under part IV of subchapter A of chapter 1 (other than subpart C thereof)". (32) SECTION 6201(a)(4).—Paragraph (4) of section 6201(a) (relating to erroneous credit under section 39 or 43) is amended— (A) by striking out "section 39" and inserting in lieu thereof "section 34", (B) by striking out "section 43" and inserting in lieu thereof "section 32", and (C) by striking out "SECTION 39 OR 43" in the paragraph heading and inserting in lieu thereof "SECTION 32 OR 34". (33) SECTION 6211(b).— (A) Paragraph (1) of section 6211(b) is amended by striking out "without regard to so much of the credit under section 32 as exceeds 2 percent of the interest on obligations described in section 1451" and inserting in lieu thereof "without regard to the credit under section 33". (B) Paragraph (4) of section 6211(b) is amended by striking out "section 39" and inserting in lieu thereof "section 34". (34) SECTION 6213 (h)(3).—Paragraph (3) of section 6213(h) is amended by striking out "section 39" and inserting in lieu thereof "section 32 or 34". (35) SECTION 6362(c)(i).—Paragraph (1) of section 6362(c) (relating to qualified resident tax which is a percentage of the Federal tax) is amended by striking out "sections 31 and 39" and inserting in lieu thereof "sections 31 and 34".

98 STAT. 845 26 USC 1441.

Ante, p. 494. 26 USC 1442.

i ^ 26 USC 6049.

26 USC 7701. 26 USC 3507.

26 USC 6096.

26 USC 6201.

26use62ii.

26 USC 6213. 26 USC 6362.

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