(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
(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’’.
(12) The last sentence of section 125(b)(2) is 
amended by striking ‘‘last sentence’’ and inserting 
‘‘second sentence’’. 
(13) Subclause (II) of section 167(g)(8)(C)(ii) 
is amended by striking ‘‘section 263A(j)(2)’’ and in-
serting ‘‘section 263A(i)(2)’’. 
(14)(A) Clause (vii) of section 170(b)(1)(A) is 
amended by striking ‘‘subparagraph (E)’’ and insert-
ing ‘‘subparagraph (F)’’. 
(B) Clause (ii) of section 170(e)(1)(B) is 
amended by striking ‘‘subsection (b)(1)(E)’’ and in-
serting ‘‘subsection (b)(1)(F)’’. 
(C) Clause (i) of section 1400S(a)(2)(A) is 
amended by striking ‘‘subparagraph (F)’’ and insert-
ing ‘‘subparagraph (G)’’. 
(D) Subparagraph (A) of section 4942(i)(1) is 
amended by striking ‘‘section 170(b)(1)(E)(ii)’’ and 
inserting ‘‘section 170(b)(1)(F)(ii)’’. 
(15) Subclause (II) of section 170(e)(1)(B)(i) is 
amended by inserting ‘‘, but without regard to 
clause (ii) thereof’’ after ‘‘paragraph (7)(C)’’. 
(16)(A) Subparagraph (A) of section 170(o)(1) 
and subparagraph (A) of section 2522(e)(1) are 
each amended by striking ‘‘all interest in the prop-
erty is’’ and inserting ‘‘all interests in the property 
are’’. 
(B) 
Section 
170(o)(3)(A)(i), 
and 
section 
2522(e)(2)(A)(i) 
(as 
redesignated 
by 
section 
3(d)(2)), are each amended— 
(i) by striking ‘‘interest’’ and inserting ‘‘in-
terests’’, and 
(ii) by striking ‘‘before’’ and inserting ‘‘on 
or before’’. 
(17)(A) Subparagraph (C) of section 852(b)(4) 
is amended to read as follows: 
‘‘(C) DETERMINATION OF HOLDING PERI-
ODS.—For purposes of this paragraph, in deter-
mining the period for which the taxpayer has 
held any share of stock— 
‘‘(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 
becomes ex-dividend.’’. 
(B) Subparagraph (B) of section 857(b)(8) is 
amended to read as follows: 
‘‘(B) DETERMINATION OF HOLDING PERI-
ODS.—For purposes of this paragraph, in deter-