Pub. L. 101-239, tit. VII, subtit. H, pt. I, sec. 7812

AMENDMENTS RELATED TO TITLE II OF THE 1988 ACT.

EnactedYear: 1989Length: 195 wordsOfficial source
SEC. 7812. AMENDMENTS RELATED TO TITLE II OF THE 1988 ACT. (a) Amendment Related to Section 2001 of the 1988 Act.— Subparagraph (C) of section 2001(d)(7) of the 1988 Act is amended by striking “section 6427(g)(1)” and inserting “section 6427(f)(1)”. (b) Amendment Related to Section 2002 of the 1988 Act.—Subsection (d) of section 2002 of the 1988 Act is amended by striking “this section” and inserting “subsections (b) and (c)” and by inserting before the period “, and the amendment made by subsection (a)(2) shall take effect as if included in the amendment made by section 521(a)(3) of the Superfund Revenue Act of 1986”. (c) Amendments Related to Section 2004 of the 1988 Act.— (1) Paragraph (1) of section 384(e) is amended by striking “build-in gain” and inserting “built-in gain”. (2) Paragraph (3) of section 453A(b) is amended by striking “(5).” and inserting “(5)).” (d) Amendment Related to Section 2005 of the 1988 Act.—Section 2005(e) of the 1988 Act is amended by inserting before the period “, except that the amendment made by subsection (a)(1) shall take effect as if included in the amendment made by section 1131(c) of the Tax Reform Act of 1986”.
Pub. L. 101-239, tit. VII, subtit. H, pt. I, sec. 7812: AMENDMENTS RELATED TO TITLE II OF THE 1988 ACT. | Justis AI