Page:United States Statutes at Large Volume 98 Part 3.djvu/1089

 CONCURRENT RESOLUTION S — J U N E 29, 1984

98 STAT. 3461

(62) In subsection (c) of section 881 of the Code (as added by section 127(b) of the bill)— (A) strike out "paragraph (1) of subsection (a)" in paragraph (1) and insert in lieu thereof "paragraph (1) or (3) of subsection (a)" (B) strike out "section 871(i)(2)(A)" in paragraph (2)(A) and insert in lieu thereof "section 871(h)(2)(A)", (C) strike out "who is, or would otherwise be," in paragraph (2)(B) and insert in lieu thereof "who would otherwise be", (D) strike out "section 871(i)(4)" in paragraph (2)(B) and insert in lieu thereof "section 871(h)(4)", (E) strike out "or" at the end of paragraph (3)(A), (F) strike out subparagraph (B) of paragraph (3) and insert in lieu thereof the following: "(B) is received by a 10-percent shareholder (within the meaning of section 871(h)(3)(B)), or "(C) is received by a controlled foreign corporation from a related person (within the meaning of section 864(d)(4)." (G) strike out "not found or avoided" in paragraph (4)(A)(ii) and insert in lieu thereof "not formed or availed", (H) strike out subparagraphs (B) and (C) of paragraph (4) and insert in lieu thereof the following: "(B) CONTROLLED FOREIGN CORPORATION.—For purposes of

this subsection, the term 'controlled foreign corporation' has the meaning given to such term by section 957(a)." (I) strike out "section 871(i)(5)" each place it appears in paragraph (5) and insert in lieu thereof "section 871(h)(5)". (63) In subsection (c) of section 127 of the bill, strike out "section 871(i)" and insert in lieu thereof "section 871(h),". (64) In section 2105(b) of the Code (as added by section 127(d) of the bill)— (A) strike out "section 871(i)(4)" and insert in lieu thereof "section 871(h)(4)", and (B) strike out "section 871(i)(l)" and insert in lieu thereof "section 871(h)(l)". (65) In paragraph (9) of section 1441(c) of the Code (as added by section 127(e) of the bill)— (A) strike out "section 871(i)(2)" and insert in lieu thereof "section 871(h)(2)", and (B) strike out "section 871(i)(3)" and insert in lieu thereof "section 87;(h)(3)". (66) Strike out paragraph (2) of section 127(e) of the bill and insert the following: "(2) FOREIGN CORPORATIONS.—The last sentence of section 1442(a) is amended— "(A) by striking out 'and' after 'section 881(a)(4),' and "(B) by inserting before the period at the end thereof the following: ', and the references in section 1449(c)(9) to sections 871(h)(2) and 871(h)(3) shall be treated as referring to sections 881(c)(2) and 881(c)(3)'." (67) In paragraph (3)(A) of section 127(g) of the bill, strike out "application" and insert in lieu thereof "applicable". (68) In subparagraph (C) of section 127(g)(3) of the bill— (A) strike out "131(b)(2)(D)" and insert in lieu thereof "121(b)(2)(D)", and

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