AMENDMENTS RELATING TO AMERICAN TAXPAYER RELIEF ACT OF 2012.

SEC. 202. AMENDMENTS RELATING TO AMERICAN TAXPAYER RELIEF ACT OF 2012.(a) Amendment Relating to Section 101(b).—Subclause (I) of section 642(b)(2)(C)(i) is amended by striking “section 151(d)(3)(C)(iii)” and inserting “section 68(b)(1)(C)”.(b) Amendment Relating to Section 102.—Clause (ii) of section 911(f)(2)(B) is amended by striking “described in section 1(h)(1)(B) shall be treated as a reference to such excess as determined” and inserting “described in section 1(h)(1)(B), and the reference in section 55(b)(3)(C)(ii) to the excess described in section 1(h)(1)(C)(ii), shall each be treated as a reference to each such excess as determined”.(c) Amendments Relating to Section 104.—(1) Clause (ii) of section 55(d)(4)(B) is amended by inserting “subparagraphs (A), (B), and (D) of” before “paragraph (1)”.(2) Subparagraph (C) of section 55(d)(4) is amended by striking “increase” and inserting “increased amount”.(d) Amendments Relating to Section 310.—Clause (iii) of section 6431(f)(3)(A) is amended—(1) by striking “2011” and inserting “years after 2010”, and(2) by striking “of such allocation” and inserting “of any such allocation”.(e) Amendment Relating to Section 331.—Clause (iii) of section 168(k)(4)(J) is amended by striking “any taxable year” and inserting “its first taxable year”.(f) Effective Date.—The amendments made by this section shall take effect as if included in the provision of the American Taxpayer Relief Act of 2012 to which they relate.