(2) in subclause (II), by striking ‘‘(5)(A)’’ and 
inserting ‘‘(4)(A)’’. 
(c) Section 72(f) is amended by striking ‘‘Economic 
Growth and Tax Relief Reconciliation Act of 2001’’ and 
inserting ‘‘Economic Growth and Tax Relief Reconcili-
ation Act of 2001)’’. 
(d) Clause (ii) of section 168(k)(2)(D) is amended—
(1) by inserting ‘‘is’’ after ‘‘if property’’, and 
(2) by striking ‘‘is’’ in subclause (I). 
(e) The heading for subparagraph (F) of section 
168(k)(2) is amended by striking ‘‘MINIUMUM’’ and insert-
ing ‘‘MINIMUM’’. 
(f) Section 246A(b)(1) is amended by striking ‘‘sec-
tion 243(c)(4)’’ and inserting ‘‘section 243(d)(4)’’. 
(g) Section 403(b)(7)(A)(ii) is amended by striking 
‘‘section 
3121(a)(1)(D)’’ 
and 
inserting 
‘‘section 
3121(a)(5)(D)’’. 
(h) Section 408(a)(1) is amended by striking 
‘‘457(e)(16)’’ and inserting ‘‘457(e)(16),’’. 
(i) Paragraph (2) of section 408(n) is amended by 
striking ‘‘section 101(6)’’ and inserting ‘‘paragraph (6) or 
(7) of section 101’’. 
(j) Section 416(i)(1)(A) is amended in the matter fol-
lowing clause (iii) by striking ‘‘in the case of plan years’’ 
and inserting ‘‘In the case of plan years’’.
(k) The item relating to section 1234B in the table 
of sections for part IV of subchapter P of chapter 1 is 
amended to read as follows:
‘‘Sec. 1234B. Gains or losses from securities futures contracts.’’.
(l) Subsection (h) of section 1296 is amended by 
striking ‘‘paragraphs (2) and (3) of section 851(b)’’ and 
inserting ‘‘section 851(b)(2)’’. 
(m) The table of sections for part II of subchapter 
A of chapter 11 is amended by inserting after the item 
relating to section 2010 the following new item:
‘‘Sec. 2011. Credit for State death taxes.’’.
(n) The table of sections for subchapter A of chapter 
13 is amended by inserting after the item relating to sec-
tion 2603 the following new item:
‘‘Sec. 2604. Credit for certain State taxes.’’.
(o) Subsection (c) of section 4973 is amended by 
striking ‘‘subsection (a)(2)’’ and inserting ‘‘subsection 
(a)(3)’’. 
(p) Paragraph (4) of section 6103(p) is amended by 
striking ‘‘subsection (l)(16) or (17)’’ each place it appears 
and inserting ‘‘subsection (l)(16) or (18)’’. 
(q) Subsection (c) of section 156 of the Community 
Renewal Tax Relief Act of 2000 (114 Stat. 2763A–623) 
is amended in the first sentence by inserting ‘‘than’’ after 
‘‘not later’’.
(r) Paragraph (6) of section 1(a) of Public Law 107–
22 shall be applied by substituting ‘‘part VIII’’ for ‘‘part 
VII’’ in such paragraph. 
(s) Subparagraph (A) of section 1(b)(3) of Public 
Law 107–22 shall be applied by substituting ‘‘EDU-
CATIONAL’’ for ‘‘EDUCATION’’ in the matter preceding sub-
paragraph (A) in such section. 
(t) Paragraph (1) of section 204(e) of the Railroad 
Retirement and Survivors’ Improvement Act of 2001 shall 
be applied by substituting ‘‘Section 24(d)(2)(A)(iii)’’ for 
‘‘Section 24(d)(3)(A)(iii)’’ in such paragraph. 
(u) Paragraph (2) of section 412(b) of the Economic 
Growth and Tax Relief Reconciliation Act of 2001 shall 
be applied by substituting ‘‘Section 221(f)(1)’’ for ‘‘Sec-
tion 221(g)(1)’’ in such paragraph. 
(v) Subsection (b) of section 531 of the Economic 
Growth and Tax Relief Reconciliation Act of 2001 shall 
be applied by substituting ‘‘section’’ for ‘‘subsection’’ in 
such subsection. 
(w) Paragraph (3) of section 619(c) of the Economic 
Growth and Tax Relief Reconciliation Act of 2001 shall 
be applied by substituting ‘‘after the item relating to sec-
tion 45D’’ for ‘‘at the end’’ in such paragraph. 
(x) Paragraph (3) of section 652(b) of the Economic 
Growth and Tax Relief Reconciliation Act of 2001 shall
be applied by inserting ‘‘each place it appears’’ before ‘‘in 
the next to last sentence’’ in such paragraph.
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