INVOLUNTARY CONVERSIONS.

SEC. 45. INVOLUNTARY CONVERSIONS.Section 1033 (a) (2) (relating to involuntary conversions) is amended by adding at the end thereof the following new sentence: “For purposes of this paragraph and paragraph (3), the term ‘control’ means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation.”