MISCELLANEOUS CLERICAL CHANGES.

SEC. 11704. MISCELLANEOUS CLERICAL CHANGES. (a) General Rule.— (1) Clause (ii) of section 56(g)(4)(D) is amended by striking “year” and inserting “years”. (2) The heading of subparagraph (B) of section 172(m)(4) is amended by striking “subsection (b)(2)” and inserting “subsection (b) (2)”. (3) Paragraph (2) of section 351(e) is amended by striking “are used” and inserting “is used”. (4) The heading of subparagraph (B) of section 413(c)(7) is amended by striking “Asset” and inserting “Assets”. (5) Subparagraph (C) of section 461(i)(3) is amended to read as follows: “(C) any tax shelter (as defined in section 6662(d)(2)(C)(ii)).” (6) Subparagraph (A) of section 469(m)(3) is amended by striking “preenactment” and inserting “preenactment”. (7) Subsection (c) of section 597 is amended by striking “The purposes of” and inserting “For purposes of”. (8) The last sentence of subsection (a) of section 860D is amended by inserting a closing parenthesis before the period at the end thereof. (9) Subparagraph (A) of section 860G(a)(3) is amended by striking the comma after “secured”. (10) Subparagraph (B) of section 927(g)(2) is amended by striking “prescribed” and inserting “prescribe”. (11) Paragraph (1) of section 936(e) is amended by striking “subsection (a)(D” each place it appears and inserting “subsection (a)(2)”. (12) Subparagraph (C) of section 1017(b)(4) is amended by striking “subparagraph” and inserting “subparagraphs”. (13) The material preceding subparagraph (A) of section 1245(a)(3) is amended by striking “or (3)” and inserting “or (3))”. (14) Paragraph (2) of section 1441(b) is amended by inserting “section” before “17O(b)(l)(A)(ii)”. (15) Clause (ii) of section 2056A(b)(2)(B) is amended by striking “therefore” and inserting “therefor”. (16) The item relating to section 2056A in the table of sections for part IV of subchapter A of chapter 11 is amended by striking“trusts” and inserting “trust.”. 104 STAT. 1388–519 (17) Subclause (I) of section 2642(d)(2)(B)(i) is amended by striking “state” and inserting “State”. (18) The heading of chapter 23A is amended by striking “chapter 23a. railroad” and inserting “chapter 23a—railroad”. (19) Paragraphs (9) and (10) of section 3231(e) are redesignated as paragraphs (8) and (9), respectively. (20) Subparagraph (D) of section 4093(c)(4) is amended by striking “reduced tax sale” and inserting “reduced-tax sale”. (21) Paragraph (3) of section 5061(b) is amended to read as follows: “(3) section 5041(e),”. (22) Paragraph (3) of section 6013(e) is amended by striking “section 6661(b)(2)(A)” and inserting “section 6662(d)(2)(A)”. (23) Subsection (c) of section 6038A is amended by redesignating paragraphs (4), (5), and (6) as paragraphs (3), (4), and (5), respectively. (24) Paragraph (3) of section 6039D(d) is amended by striking all that follows “plan (and not” and inserting “the employer).” (25) Paragraph (4) of section 6045(e) is amended by striking “broker” and inserting “reporting person”. (26) The heading for subsection (a) of section 6323 is amended by striking “Purchases” and inserting “Purchasers”. (27) Subsection (a) of section 6332 is amended by striking “subsections (b) and (c)” and inserting “this section”. (28) The last sentence of section 6655(g)(3) is amended by striking all that follows: ‘“11 months”’ and inserting “in clause (ix)”. (29) Paragraph (3) of section 7519(c) is amended by striking “payable on later of” and inserting “payable on the later of”. (30) The section 7521 added by section 6233 of the Technical and Miscellaneous Revenue Act of 1988 is redesignated as section 7522. (31) The table of sections for chapter 77 is amended by striking the item added by such section 6233 and inserting the following: “Sec. 7522. Content of tax due, deficiency, and other notices.” (32) Subparagraph (B) of section 7608(c)(1) is amended by striking the comma after “operations”. (33) Subparagraph (O of section 7608(c)(5) is amended— (A) by striking “interested” in clause (i)(I) and inserting “interest”, and (B) by striking “title 3” in clause (ii) and inserting “title 31”. (34) Subparagraph (C) of section 7701(j)(1) is amended by striking so much of such subparagraph as precedes “contributions to the Thrift” and inserting the following: “(C) subject to section 401(k)(4)(B) and any dollar limitation on the application of section 402(a)(8),”. (35) Paragraph (1) of section 1012(t) of the Technical and Miscellaneous Revenue Act of 1988 is amended by inserting “(as amended by paragraph (2))” after “clause (ii)”. (36) Subparagraph (F) of section 1014(g)(4) of the Technical and Miscellaneous Revenue Act of 1988 is amended by striking “subparagraph” in clause (ii) and inserting “paragraph”. 104 STAT. 1388–520 (37) Paragraph (28) of section 1018(u) of the Technical and Miscellaneous Revenue Act of 1988 is amended by inserting “net” before “capital loss” each place it appears. (38) Subparagraph (C) of section 2001(d)(6) of the Technical and Miscellaneous Revenue Act of 1988 is amended by striking “a gallon” and inserting “per gallon”. (39) Paragraph (3) of section 5033(a) of the Technical and Miscellaneous Revenue Act of 1988 is amended by striking “chapter 1” and inserting “chapter 11”. (40) Paragraph (2) of section 232(a) of the Railroad Retirement Revenue Act of 1983 is amended by striking “section 516(b)” each place it appears and inserting “section 7106(b)”. (b) Effective Date.— The amendments made by this section shall take effect on the date of the enactment of this Act.