168
chapter A of chapter 61 is amended by striking the
semicolon and inserting a comma.
(20) The table of sections for part I of sub-
chapter A of chapter 68 is amended by striking the
item relating to section 6662.
(21)(A) Section 7232 is amended—
(i) by striking ‘‘LUBRICATING OIL,’’ in
the heading, and
(ii) by striking ‘‘lubricating oil,’’ in the
text.
(B) The table of sections for part II of sub-
chapter A of chapter 75 is amended by striking ‘‘lu-
bricating oil,’’ in the item relating to section 7232.
(22) Paragraph (1) of section 6701(a) of the
Omnibus Budget Reconciliation Act of 1989 is
amended by striking ‘‘subclause (IV)’’ and inserting
‘‘subclause (V)’’.
(23) Clause (ii) of section 7304(a)(2)(D) of
such Act is amended by striking ‘‘subsection (c)(2)’’
and inserting ‘‘subsection (c)’’.
(24) Paragraph (1) of section 7646(b) of such
Act is amended by striking ‘‘section 6050H(b)(1)’’
and inserting ‘‘section 6050H(b)(2)’’.
(25) Paragraph (10) of section 7721(c) of
such 
Act 
is 
amended 
by 
striking 
‘‘section
169
6662(b)(2)(C)(ii)’’ 
and 
inserting 
‘‘section
6661(b)(2)(C)(ii)’’.
(26) Subparagraph (A) of section 7811(i)(3) of
such Act is amended by inserting ‘‘the first place it
appears’’ before ‘‘in clause (i)’’.
(27) Paragraph (10) of section 7841(d) of
such Act is amended by striking ‘‘section 381(a)’’
and inserting ‘‘section 381(c)’’.
(28) Paragraph (2) of section 7861(c) of such
Act is amended by inserting ‘‘the second place it ap-
pears’’ before ‘‘and inserting’’.
(29) Paragraph (1) of section 460(b) is amend-
ed by striking ‘‘the look-back method of paragraph
(3)’’ and inserting ‘‘the look-back method of para-
graph (2)’’.
(30) Subparagraph (C) of section 50(a)(2) is
amended by striking ‘‘subsection (c)(4)’’ and insert-
ing ‘‘subsection (d)(5)’’.
(31) Subparagraph (B) of section 172(h)(4) is
amended by striking the material following the head-
ing and preceding clause (i) and inserting ‘‘For pur-
poses of subsection (b)(2)—’’.
(32) Subparagraph (A) of section 355(d)(7) is
amended by inserting ‘‘section’’ before ‘‘267(b)’’.
170
(33) Subparagraph (C) of section 420(e)(1) is
amended by striking ‘‘mean’’ and inserting ‘‘means’’.
(34) Paragraph (4) of section 537(b) is amend-
ed by striking ‘‘section 172(i)’’ and inserting ‘‘sec-
tion 172(f)’’.
(35) Subparagraph (B) of section 613(e)(1) is
amended by striking the comma at the end thereof
and inserting a period.
(36) Paragraph (4) of section 856(a) is amend-
ed by striking ‘‘section 582(c)(5)’’ and inserting
‘‘section 582(c)(2)’’.
(37) 
Sections 
904(f)(2)(B)(i) 
and
907(c)(4)(B)(iii) are each amended by inserting ‘‘(as
in effect on the day before the date of the enactment
of the Revenue Reconciliation Act of 1990)’’ after
‘‘section 172(h)’’.
(38) Subsection (b) of section 936 is amended
by striking ‘‘subparagraphs (D)(ii)(I)’’ and inserting
‘‘subparagraphs (D)(ii)’’.
(39) Subsection (c) of section 2104 is amended
by striking ‘‘subparagraph (A), (C), or (D) of sec-
tion 
861(a)(1)’’ 
and 
inserting 
‘‘section
861(a)(1)(A)’’.
(40) Subparagraph (A) of section 280A(c)(1) is
amended to read as follows:
171
‘‘(A) as the principal place of business for
any trade or business of the taxpayer,’’.
(41) Section 6038 is amended by redesignating
the subsection relating to cross references as sub-
section (f).
(42) Clause (iv) of section 6103(e)(1)(A) is
amended by striking all that follows ‘‘provisions of’’
and inserting ‘‘section 1(g) or 59(j);’’.
(43) The subsection (f) of section 6109 of the
Internal Revenue Code of 1986 which was added by
section 2201(d) of Public Law 101–624 is redesig-
nated as subsection (g).
(44) Subsection (b) of section 7454 is amended
by striking ‘‘section 4955(e)(2)’’ and inserting ‘‘sec-
tion 4955(f)(2)’’.
(45) Subsection (d) of section 11231 of the
Revenue Reconciliation Act of 1990 shall be applied
as if ‘‘comma’’ appeared instead of ‘‘period’’ and as
if the paragraph (9) proposed to be added ended
with a comma.
(46) Paragraph (1) of section 11303(b) of the
Revenue Reconciliation Act of 1990 shall be applied
as if ‘‘paragraph’’ appeared instead of ‘‘subpara-
graph’’ in the material proposed to be stricken.
172
(47) Subsection (f) of section 11701 of the Rev-
enue Reconciliation Act of 1990 is amended by in-
serting ‘‘(relating to definitions)’’ after ‘‘section
6038(e)’’.
(48) Subsection (i) of section 11701 of the Rev-
enue Reconciliation Act of 1990 shall be applied as
if ‘‘subsection’’ appeared instead of ‘‘section’’ in the
material proposed to be stricken.
(49) Subparagraph (B) of section 11801(c)(2)
of the Revenue Reconciliation Act of 1990 shall be
applied as if ‘‘section 56(g)’’ appeared instead of
‘‘section 59(g)’’.
(50) Subparagraph (C) of section 11801(c)(8)
of the Revenue Reconciliation Act of 1990 shall be
applied as if ‘‘reorganizations’’ appeared instead of
‘‘reorganization’’ in the material proposed to be
stricken.
(51) Subparagraph (H) of section 11801(c)(9)
of the Revenue Reconciliation Act of 1990 shall be
applied as if ‘‘section 1042(c)(1)(B)’’ appeared in-
stead of ‘‘section 1042(c)(2)(B)’’.
(52) Subparagraph (F) of section 11801(c)(12)
of the Revenue Reconciliation Act of 1990 shall be
applied as if ‘‘and (3)’’ appeared instead of ‘‘and
(E)’’.
173
(53) Subparagraph (A) of section 11801(c)(22)
of the Revenue Reconciliation Act of 1990 shall be
applied as if ‘‘chapters 21’’ appeared instead of
‘‘chapter 21’’ in the material proposed to be strick-
en.
(54) Paragraph (3) of section 11812(b) of the
Revenue Reconciliation Act of 1990 shall be applied
by not executing the amendment therein to the
heading of section 42(d)(5)(B).
(55) Clause (i) of section 11813(b)(9)(A) of the
Revenue Reconciliation Act of 1990 shall be applied
as if a comma appeared after ‘‘(3)(A)(ix)’’ in the
material proposed to be stricken.
(56) Subparagraph (F) of section 11813(b)(13)
of the Revenue Reconciliation Act of 1990 shall be
applied as if ‘‘tax’’ appeared after ‘‘investment’’ in
the material proposed to be stricken.
(57) Paragraph (19) of section 11813(b) of the
Revenue Reconciliation Act of 1990 shall be applied
as if ‘‘Paragraph (20) of section 1016(a), as redesig-
nated by section 11801,’’ appeared instead of ‘‘Para-
graph (21) of section 1016(a)’’.
(58) Paragraph (5) section 8002(a) of the Sur-
face Transportation Revenue Act of 1991 shall be
174
applied as if ‘‘4481(e)’’ appeared instead of
‘‘4481(c)’’.
(59) Section 7872 is amended—
(A) by striking ‘‘foregone’’ each place it
appears in subsections (a) and (e)(2) and in-
serting ‘‘forgone’’, and
(B) by striking ‘‘FOREGONE’’ in the head-
ing for subsection (e) and the heading for para-
graph (2) of subsection (e) and inserting ‘‘FOR-
GONE’’.
(60) Paragraph (7) of section 7611(h) is
amended by striking ‘‘approporiate’’ and inserting
‘‘appropriate’’.
(61) The heading of paragraph (3) of section
419A(c) is amended by striking ‘‘SEVERENCE’’ and
inserting ‘‘SEVERANCE’’.
(62) Clause (ii) of section 807(d)(3)(B) is
amended by striking ‘‘Commissoners’ ’’ and insert-
ing ‘‘Commissioners’ ’’.
(63) Subparagraph (B) of section 1274A(c)(1)
is amended by striking ‘‘instument’’ and inserting
‘‘instrument’’.
(64) Subparagraph (B) of section 724(d)(3) by
striking ‘‘Subparagaph’’ and inserting ‘‘Subpara-
graph’’.
175
(65) The last sentence of paragraph (2) of sec-
tion 42(c) is amended by striking ‘‘of 1988’’.
(66) Paragraph (1) of section 9707(d) is
amended by striking ‘‘diligence,’’ and inserting ‘‘dili-
gence’’.
(67) Subsection (c) of section 4977 is amended
by striking ‘‘section 132(i)(2)’’ and inserting ‘‘sec-
tion 132(h)’’.
(68) The last sentence of section 401(a)(20) is
amended by striking ‘‘section 211’’ and inserting
‘‘section 521’’.
(69) Subparagraph (A) of section 402(g)(3) is
amended by striking ‘‘subsection (a)(8)’’ and insert-
ing ‘‘subsection (e)(3)’’.
(70) The last sentence of section 403(b)(10) is
amended by striking ‘‘an direct’’ and inserting ‘‘a di-
rect’’.
(71) Subparagraph (A) of section 4973(b)(1) is
amended by striking ‘‘sections 402(c)’’ and inserting
‘‘section 402(c)’’.
(72) Paragraph (12) of section 3405(e) is
amended 
by 
striking 
‘‘(b)(3)’’ 
and 
inserting
‘‘(b)(2)’’.
(73) Paragraph (41) of section 521(b) of the
Unemployment Compensation Amendments of 1992
176
shall be applied as if ‘‘section’’ appeared instead of
‘‘sections’’ in the material proposed to be stricken.
(74) Paragraph (27) of section 521(b) of the
Unemployment Compensation Amendments of 1992
shall be applied as if ‘‘Section 691(c)(5)’’ appeared
instead of ‘‘Section 691(c)’’.
(75) Paragraph (5) of section 860F(a) is
amended by striking ‘‘paragraph (1)’’ and inserting
‘‘paragraph (2)’’.
(76) Paragraph (1) of section 415(k) is amend-
ed by adding ‘‘or’’ at the end of subparagraph (C),
by striking subparagraphs (D) and (E), and by re-
designating subparagraph (F) as subparagraph (D).
(77) Paragraph (2) of section 404(a) is amend-
ed by striking ‘‘(18),’’.
(78) Clause (ii) of section 72(p)(4)(A) is
amended to read as follows:
‘‘(ii) 
SPECIAL
RULE.—The 
term
‘qualified employer plan’ shall not include
any plan which was (or was determined to
be) a qualified employer plan or a govern-
ment plan.’’
(79) 
Sections 
461(i)(3)(C) 
and
1274(b)(3)(B)(i) are each amended by striking ‘‘sec-