379
(24) (23) Clause (ii) of section 7304(a)(2)(D)
of such Act is amended by striking ‘‘subsection
(c)(2)’’ and inserting ‘‘subsection (c)’’.
(25) (24) Paragraph (1) of section 7646(b) of
such 
Act 
is 
amended 
by 
striking 
‘‘section
6050H(b)(1)’’ and inserting ‘‘section 6050H(b)(2)’’.
(26) (25) Paragraph (10) of section 7721(c)
of such Act is amended by striking ‘‘section
6662(b)(2)(C)(ii)’’ 
and 
inserting 
‘‘section
6661(b)(2)(C)(ii)’’.
(27)
(26) 
Subparagraph 
(A) 
of 
section
7811(i)(3) of such Act is amended by inserting ‘‘the
first place it appears’’ before ‘‘in clause (i)’’.
(28) (27) Paragraph (10) of section 7841(d)
of such Act is amended by striking ‘‘section
381(a)’’ and inserting ‘‘section 381(c)’’.
(29) (28) Paragraph (2) of section 7861(c) of
such Act is amended by inserting ‘‘the second place
it appears’’ before ‘‘and inserting’’.
(30) (29) Paragraph (1) of section 460(b) is
amended by striking ‘‘the look-back method of para-
graph (3)’’ and inserting ‘‘the look-back method of
paragraph (2)’’.
380
(31) (30) Subparagraph (C) of section 50(a)(2)
is amended by striking ‘‘subsection (c)(4)’’ and in-
serting ‘‘subsection (d)(5)’’.
(32)
(31) 
Subparagraph 
(B) 
of 
section
172(h)(4) is amended by striking the material fol-
lowing the heading and preceding clause (i) and in-
serting ‘‘For purposes of subsection (b)(2)—’’.
(33)
(32) 
Subparagraph 
(A) 
of 
section
355(d)(7) is amended by inserting ‘‘section’’ before
‘‘267(b)’’.
(34)
(33) 
Subparagraph 
(C) 
of 
section
420(e)(1) is amended by striking ‘‘mean’’ and in-
serting ‘‘means’’.
(35) (34) Paragraph (4) of section 537(b) is
amended by striking ‘‘section 172(i)’’ and inserting
‘‘section 172(f)’’.
(36)
(35) 
Subparagraph 
(B) 
of 
section
613(e)(1) is amended by striking the comma at the
end thereof and inserting a period.
(37) (36) Paragraph (4) of section 856(a) is
amended by striking ‘‘section 582(c)(5)’’ and insert-
ing ‘‘section 582(c)(2)’’.
(38)
(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
381
of the Revenue Reconciliation Act of 1990)’’ after
‘‘section 172(h)’’.
(39) (38) Subsection (b) of section 936 is
amended by striking ‘‘subparagraphs (D)(ii)(I)’’ and
inserting ‘‘subparagraphs (D)(ii)’’.
(40) (39) Subsection (c) of section 2104 is
amended by striking ‘‘subparagraph (A), (C), or (D)
of 
section 
861(a)(1)’’ 
and 
inserting 
‘‘section
861(a)(1)(A)’’.
(41) (40) Paragraph (1) of section 5002(b) is
amended by striking ‘‘section 5041(c)’’ and inserting
‘‘section 5041(d)’’.
(42) (41) Section 6038 is amended by redesig-
nating the subsection relating to cross references as
subsection (f).
(43) (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);’’.
(44) (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 redes-
ignated as subsection (g).
(45) (44) Subsection (b) of section 7454 is
amended by striking ‘‘section 4955(e)(2)’’ and in-
serting ‘‘section 4955(f)(2)’’.
382
(46) (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.
(47) (46) Paragraph (1) of section 11303(b) of
the Revenue Reconciliation Act of 1990 shall be ap-
plied as if ‘‘paragraph’’ appeared instead of ‘‘sub-
paragraph’’ in the material proposed to be stricken.
(48) (47) Subsection (f) of section 11701 of the
Revenue Reconciliation Act of 1990 is amended by
inserting ‘‘(relating to definitions)’’ after ‘‘section
6038(e)’’.
(49) (48) Subsection (i) of section 11701 of the
Revenue Reconciliation Act of 1990 shall be applied
as if ‘‘subsection’’ appeared instead of ‘‘section’’ in
the material proposed to be stricken.
(50)
(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)’’.
(51)
(50) 
Subparagraph 
(C) 
of 
section
11801(c)(8) of the Revenue Reconciliation Act of
1990 shall be applied as if ‘‘reorganizations’’ ap-
383
peared instead of ‘‘reorganization’’ in the material
proposed to be stricken.
(52)
(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 instead of ‘‘section 1042(c)(2)(B)’’.
(53)
(52) 
Subparagraph 
(F) 
of 
section
11801(c)(12) of the Revenue Reconciliation Act of
1990 shall be applied as if ‘‘and (3)’’ appeared in-
stead of ‘‘and (E)’’.
(54)
(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 stricken.
(55) (54) Paragraph (3) of section 11812(b) of
the Revenue Reconciliation Act of 1990 shall be ap-
plied by not executing the amendment therein to the
heading of section 42(d)(5)(B).
(56) (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.
(57)
(56) 
Subparagraph 
(F) 
of 
section
11813(b)(13) of the Revenue Reconciliation Act of