graph (D) and inserting after subparagraph (B) the 
following new subparagraph: 
‘‘(C) APPLICATION
TO
LIABILITIES
AND 
OBLIGATIONS.—Except as otherwise provided 
by the Secretary, rules similar to the rules of 
clauses (ii) and (iii) of subparagraph (A) shall 
apply for purposes of this paragraph with re-
spect to any position which is, or has been, a 
liability or obligation.’’. 
(4) Subparagraph (D) of section 1092(a)(2), as 
redesignated by paragraph (3), is amended by in-
serting ‘‘the rules for the application of this section 
to a position which is or has been a liability or obli-
gation, methods of loss allocation which satisfy the 
requirements of subparagraph (A)(iii),’’ before ‘‘and 
the ordering rules’’. 
(e) EFFECTIVE DATE.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall take effect as if included in the 
provisions of the American Jobs Creation Act of 
2004 to which they relate. 
(2) IDENTIFICATION REQUIREMENT OF AMEND-
MENT RELATED TO SECTION 888 OF THE AMERICAN 
JOBS
CREATION
ACT
OF
2004.—The amendment 
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made by subsection (d)(2)(A) shall apply to strad-
dles acquired after the date of the enactment of this 
Act. 
SEC. 
8. 
AMENDMENTS 
RELATED 
TO 
THE 
ECONOMIC 
GROWTH AND TAX RELIEF RECONCILIATION 
ACT OF 2001. 
(a) AMENDMENTS RELATED TO SECTION 617 OF 
THE ACT.— 
(1) Subclause (II) of section 402(g)(7)(A)(ii) is 
amended by striking ‘‘for prior taxable years’’ and 
inserting ‘‘permitted for prior taxable years by rea-
son of this paragraph’’. 
(2) Subparagraph (A) of section 3121(v)(1) is 
amended by inserting ‘‘or consisting of designated 
Roth contributions (as defined in section 402A(c))’’ 
before the comma at the end. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Economic Growth and Tax Relief Reconciliation Act 
of 2001 to which they relate. 
SEC. 9. AMENDMENTS RELATED TO THE TAX RELIEF EX-
TENSION ACT OF 1999. 
(a) AMENDMENT RELATED TO SECTION 507 OF THE 
ACT.—Clause (i) of section 45(e)(7)(A) is amended by 
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striking ‘‘placed in service by the taxpayer’’ and inserting 
‘‘originally placed in service’’. 
(b) AMENDMENT RELATED TO SECTION 542 OF THE 
ACT.—Clause (ii) of section 856(d)(9)(D) is amended to 
read as follows: 
‘‘(ii) LODGING FACILITY.—The term 
‘lodging facility’ means a— 
‘‘(I) hotel, 
‘‘(II) motel, or 
‘‘(III) other establishment more 
than one-half of the dwelling units in 
which are used on a transient basis.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Tax Relief Extension Act of 1999 to which they 
relate. 
SEC. 10. AMENDMENT RELATED TO THE INTERNAL REV-
ENUE SERVICE RESTRUCTURING AND RE-
FORM ACT OF 1998. 
(a) AMENDMENT RELATED TO SECTION 3509 OF 
THE ACT.—Paragraph (3) of section 6110(i) is amended 
by inserting ‘‘and related background file documents’’ 
after ‘‘Chief Counsel advice’’ in the matter preceding sub-
paragraph (A). 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the provision 
of the Internal Revenue Service Restructuring and Reform 
Act of 1998 to which it relates. 
SEC. 11. CLERICAL CORRECTIONS. 
(a) IN GENERAL.— 
(1) Paragraph (5) of section 21(e) is amended 
by striking ‘‘section 152(e)(3)(A)’’ in the flush mat-
ter after subparagraph (B) and inserting ‘‘section 
152(e)(4)(A)’’. 
(2) Paragraph (3) of section 25C(c) is amended 
by striking ‘‘section 3280’’ and inserting ‘‘part 
3280’’. 
(3) Paragraph (2) of section 26(b) is amended 
by redesignating subparagraphs (S) and (T) as sub-
paragraphs (U) and (V), respectively, and by insert-
ing after subparagraph (R) the following new sub-
paragraphs: 
‘‘(S) 
sections 
106(e)(3)(A)(ii), 
223(b)(8)(B)(i)(II), 
and 
408(d)(9)(D)(i)(II) 
(relating to certain failures to maintain high de-
ductible health plan coverage), 
‘‘(T) section 170(o)(3)(B) (relating to re-
capture of certain deductions for fractional 
gifts),’’. 
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(4) Subsection (a) of section 34 is amended— 
(A) in paragraph (1), by striking ‘‘with re-
spect to gasoline used during the taxable year 
on a farm for farming purposes’’, 
(B) in paragraph (2), by striking ‘‘with re-
spect to gasoline used during the taxable year 
(A) otherwise than as a fuel in a highway vehi-
cle or (B) in vehicles while engaged in fur-
nishing certain public passenger land transpor-
tation service’’, and 
(C) in paragraph (3), by striking ‘‘with re-
spect to fuels used for nontaxable purposes or 
resold during the taxable year’’. 
(5) Paragraph (2) of section 35(d) is amend-
ed— 
(A) by striking ‘‘paragraph (2) or (4) of’’, 
and 
(B) by striking ‘‘(within the meaning of 
section 152(e)(1))’’ and inserting ‘‘(as defined 
in section 152(e)(4)(A))’’. 
(6) Subsection (b) of section 38 is amended— 
(A) by striking ‘‘and’’ each place it ap-
pears at the end of any paragraph, 
(B) by striking ‘‘plus’’ each place it ap-
pears at the end of any paragraph, and 
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(C) by inserting ‘‘plus’’ at the end of para-
graph (30). 
(7) Paragraphs (2) and (3) of section 45L(c) 
are each amended by striking ‘‘section 3280’’ and 
inserting ‘‘part 3280’’. 
(8) Subsection (c) of section 48 is amended by 
striking ‘‘subsection’’ in the text preceding para-
graph (1) and inserting ‘‘section’’. 
(9) Paragraphs (1)(B) and (2)(B) of section 
48(c) are each amended by striking ‘‘paragraph (1)’’ 
and inserting ‘‘subsection (a)’’. 
(10) Clause (ii) of section 48A(d)(4)(B) is 
amended by striking ‘‘subsection’’ both places it ap-
pears. 
(11)(A) Paragraph (9) of section 121(d) is 
amended by adding at the end the following new 
subparagraph: 
‘‘(E) TERMINATION WITH RESPECT TO EM-
PLOYEES
OF
INTELLIGENCE
COMMUNITY.— 
Clause (iii) of subparagraph (A) shall not apply 
with respect to any sale or exchange after De-
cember 31, 2010.’’. 
(B) Subsection (e) of section 417 of division A 
of the Tax Relief and Health Care Act of 2006 is 
amended by striking ‘‘and before January 1, 2011’’. 
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mining the period for which the taxpayer has 
held any share of stock or beneficial interest— 
‘‘(i) the rules of paragraphs (3) and 
(4) of section 246(c) shall apply, and 
‘‘(ii) there shall not be taken into ac-
count any day which is more than 6 
months after the date on which such share 
or interest becomes ex-dividend.’’. 
(18) Paragraph (2) of section 856(l) is amend-
ed by striking the last sentence and inserting the fol-
lowing: ‘‘For purposes of subparagraph (B), securi-
ties described in subsection (m)(2)(A) shall not be 
taken into account.’’. 
(19) Subparagraph (F) of section 954(c)(1) is 
amended to read as follows: 
‘‘(F) INCOME FROM NOTIONAL PRINCIPAL 
CONTRACTS.— 
‘‘(i) IN GENERAL.—Net income from 
notional principal contracts. 
‘‘(ii) COORDINATION
WITH
OTHER 
CATEGORIES
OF
FOREIGN
PERSONAL 
HOLDING COMPANY INCOME.—Any item of 
income, gain, deduction, or loss from a no-
tional principal contract entered into for 
purposes of hedging any item described in 
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any preceding subparagraph shall not be 
taken into account for purposes of this 
subparagraph but shall be taken into ac-
count under such other subparagraph.’’. 
(20) Paragraph (1) of section 954(c) is amend-
ed by redesignating subparagraph (I) as subpara-
graph (H). 
(21) Paragraph (33) of section 1016(a), as re-
designated by section 7(a)(1)(C), is amended by 
striking ‘‘section 25C(e)’’ and inserting ‘‘section 
25C(f)’’. 
(22) Paragraph (36) of section 1016(a), as re-
designated by section 7(a)(1)(C), is amended by 
striking ‘‘section 30C(f)’’ and inserting ‘‘section 
30C(e)(1)’’. 
(23) Subparagraph (G) of section 1260(c)(2) is 
amended by adding ‘‘and’’ at the end. 
(24)(A) Section 1297 is amended by striking 
subsection (d) and by redesignating subsections (e) 
and (f) as subsections (d) and (e), respectively. 
(B) Subparagraph (G) of section 1260(c)(2) is 
amended by striking ‘‘subsection (e)’’ and inserting 
‘‘subsection (d)’’. 
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(C) Subparagraph (B) of section 1298(a)(2) is 
amended by striking ‘‘Section 1297(e)’’ and insert-
ing ‘‘Section 1297(d)’’. 
(25) Paragraph (1) of section 1362(f) is 
amended— 
(A) 
by 
striking 
‘‘, 
section 
1361(b)(3)(B)(ii), or section 1361(c)(1)(A)(ii)’’ 
and inserting ‘‘or section 1361(b)(3)(B)(ii)’’, 
and 
(B) by striking ‘‘, section 1361(b)(3)(C), 
or section 1361(c)(1)(D)(iii)’’ in subparagraph 
(B) and inserting ‘‘or section 1361(b)(3)(C)’’. 
(26) Paragraph (2) of section 1400O is amend-
ed by striking ‘‘under of’’ and inserting ‘‘under’’. 
(27) The table of sections for part II of sub-
chapter Y of chapter 1 is amended by adding at the 
end the following new item: 
‘‘Sec. 1400T. Special rules for mortgage revenue bonds.’’. 
(28) Subsection (b) of section 4082 is amended 
to read as follows: 
‘‘(b) NONTAXABLE USE.—For purposes of this sec-
tion, the term ‘nontaxable use’ means— 
‘‘(1) any use which is exempt from the tax im-
posed by section 4041(a)(1) other than by reason of 
a prior imposition of tax, 
‘‘(2) any use in a train, and 
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‘‘(3) 
any 
use 
described 
in 
section 
4041(a)(1)(C)(iii)(II). 
The term ‘nontaxable use’ does not include the use of ker-
osene in an aircraft and such term shall not include any 
use described in section 6421(e)(2)(C).’’. 
(29) Paragraph (4) of section 4101(a) (relating 
to registration in event of change of ownership) is 
redesignated as paragraph (5). 
(30) Paragraph (6) of section 4965(c) is 
amended by striking ‘‘section 4457(e)(1)(A)’’ and 
inserting ‘‘section 457(e)(1)(A)’’. 
(31) Subpart C of part II of subchapter A of 
chapter 51 is amended by redesignating section 
5432 (relating to recordkeeping by wholesale deal-
ers) as section 5121. 
(32) Paragraph (2) of section 5732(c), as re-
designated by section 11125(b)(20)(A) of the 
SAFETEA–LU, is amended by striking ‘‘this sub-
part’’ and inserting ‘‘this subchapter’’. 
(33) Subsection (b) of section 6046 is amend-
ed— 
(A) by striking ‘‘subsection (a)(1)’’ and in-
serting ‘‘subsection (a)(1)(A)’’, and 
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(B) by striking ‘‘paragraph (2) or (3) of 
subsection (a)’’ and inserting ‘‘subparagraph 
(B) or (C) of subsection (a)(1)’’. 
(34)(A) 
Subparagraph 
(A) 
of 
section 
6103(b)(5) is amended by striking ‘‘the Canal 
Zone,’’. 
(B) Section 7651 is amended by striking para-
graph (4) and by redesignating paragraph (5) as 
paragraph (4). 
(35) Subparagraph (A) of section 6211(b)(4) is 
amended by striking ‘‘and 34’’ and inserting ‘‘34, 
and 35’’. 
(36) Subparagraphs (A) and (B) of section 
6230(a)(3) are each amended by striking ‘‘section 
6013(e)’’ and inserting ‘‘section 6015’’. 
(37) Paragraph (3) of section 6427(e) (relating 
to termination), as added by section 11113 of the 
SAFETEA–LU, is redesignated as paragraph (5) 
and moved after paragraph (4). 
(38) Clause (ii) of section 6427(l)(4)(A) is 
amended by striking ‘‘section 4081(a)(2)(iii)’’ and 
inserting ‘‘section 4081(a)(2)(A)(iii)’’. 
(39)(A) Section 6427, as amended by section 
1343(b)(1) of the Energy Policy Act of 2005, is 
amended by striking subsection (p) (relating to gas-
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ohol used in noncommercial aviation) and redesig-
nating subsection (q) as subsection (p). 
(B) The Internal Revenue Code of 1986 shall 
be applied and administered as if the amendments 
made by paragraph (2) of section 11151(a) of the 
SAFETEA–LU had never been enacted. 
(40) Subsection (a) of section 6695A is amend-
ed by striking ‘‘then such person’’ in paragraph (2) 
and inserting the following: 
‘‘then such person’’. 
(41) Subparagraph (C) of section 6707A(e)(2) 
is amended by striking ‘‘section 6662A(e)(2)(C)’’ 
and inserting ‘‘section 6662A(e)(2)(B)’’. 
(42)(A) Paragraph (3) of section 9002 is 
amended by striking ‘‘section 309(a)(1)’’ and insert-
ing ‘‘section 306(a)(1)’’. 
(B) Paragraph (1) of section 9004(a) is amend-
ed by striking ‘‘section 320(b)(1)(B)’’ and inserting 
‘‘section 315(b)(1)(B)’’. 
(C) Paragraph (3) of section 9032 is amended 
by striking ‘‘section 309(a)(1)’’ and inserting ‘‘sec-
tion 306(a)(1)’’. 
(D) Subsection (b) of section 9034 is amended 
by striking ‘‘section 320(b)(1)(A)’’ and inserting 
‘‘section 315(b)(1)(A)’’. 
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