AMENDMENTS RELATED TO THE TAX RELIEF EXTENSION ACT OF 1999.

SEC. 413. AMENDMENTS RELATED TO THE TAX RELIEF EXTENSION ACT OF 1999. (a) Amendments Related to Section 545 of the Act.—Section 857(b)(7) is amended— (1) in clause (i) of subparagraph (B), by striking “the amount of which” and inserting “to the extent the amount of the rents”, and (2) in subparagraph (C), by striking “if the amount” and inserting “to the extent the amount”. (b) Effective Date.—The amendments made by this section shall take effect as if included in section 545 of the Tax Relief Extension Act of 1999.