SHORT TITLE; TABLE OF CONTENTS; ETC.

SECTION 1. SHORT TITLE; TABLE OF CONTENTS; ETC. (a) [26 U.S.C. 1 note] Short Title.—This division may be cited as the “Tax Technical Corrections Act of 2018”. (b) Amendment of Internal Revenue Code of 1986.—Except as otherwise expressly provided, whenever in this division an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of Contents.—The table of contents for this division is as follows: Sec. 1. Short title; table of contents; etc. TITLE I—TAX TECHNICAL CORRECTIONS Sec. 101. Amendments relating to Protecting Americans from Tax Hikes Act of 2015. Sec. 102. Amendment relating to Consolidated Appropriations Act, 2016. Sec. 103. Amendments relating to Fixing America’s Surface Transportation Act. Sec. 104. Amendments relating to Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. Sec. 105. Amendments relating to Stephen Beck, Jr., ABLE Act of 2014. Sec. 106. Amendment relating to American Taxpayer Relief Act of 2012. Sec. 107. Amendment relating to United States-Korea Free Trade Agreement Implementation Act. Sec. 108. Amendment relating to SAFETEA-LU. Sec. 109. Amendments relating to the American Jobs Creation Act of 2004. TITLE II—TECHNICAL CORRECTIONS RELATED TO PARTNERSHIP AUDIT RULES Sec. 201. Scope of adjustments subject to partnership audit rules. Sec. 202. Determination of imputed underpayments. Sec. 203. Alternative procedure to filing amended returns for purposes of modifying imputed underpayment. Sec. 204. Treatment of passthrough partners in tiered structures. Sec. 205. Treatment of failure of partnership to pay imputed underpayment. Sec. 206. Other technical corrections related to partnership audit rules. Sec. 207. Effective date. TITLE III—OTHER CORRECTIONS Sec. 301. Amendments relating to the Bipartisan Budget Act of 2015. Sec. 302. Amendments relating to the Energy Policy Act of 2005. TITLE IV—CLERICAL CORRECTIONS AND DEADWOOD Sec. 401. Clerical corrections and deadwood-related provisions.