110 STAT. 1888 PUBLIC LAW 104-188—AUG. 20, 1996 26 USC 4980B. 26 USC 4979A. 26 USC 6050H. 26 USC 461. 26 USC 954. 26 USC 381. 26 USC 401 note. (10) Subsection (k) of section 3306 is amended by inserting a period at the end thereof. (11) The item relating to section 4472 in the table of sections for subchapter B of chapter 36 is amended by striking "and special rules". (12) Paragraph (3) of section 5134(c) is amended by striking "section 6662(a)" and inserting "section 6665(a)". (13) Paragraph (2) of section 5206(f) is amended by striking "section 5(e)" and inserting "section 105(e)". (14) Paragraph (1) of section 6050B(c) is amended by striking "section 85(c)" and inserting "section 85(b)". (15) Subsection (k) of section 6166 is amended by striking paragraph (6). (16) Subsection (e) of section 6214 is amended to read as follows: "(e) CROSS REFERENCE.— "For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section 6512(b)(2).. (17) The section heading for section 6043 is amended by striking the semicolon and inserting a comma. (18) The item relating to section 6043 in the table of sections for subpart B of part III of subchapter A of chapter 61 is amended by striking the semicolon and inserting a comma. (19) The table of sections for part I of subchapter A of chapter 68 is amended by striking the item relating to section 6662. (20)(A) Section 7232 is amended— (i) by striking "LUBRICATING OIL," in the heading, and (ii) by striking "lubricating oil," in the text. (B) The table of sections for part II of subchapter A of chapter 75 is amended by striking "lubricating oil," in the item relating to section 7232. (21) Paragraph (1) of section 6701(a) of the Omnibus Budget Reconciliation Act of 1989 is amended by striking "subclause (IV)" and inserting "subclause (V)". (22) Clause (ii) of section 7304(a)(2)(D) of such Act is amended by striking "subsection (c)(2)" and inserting "subsection (c)". (23) Paragraph (1) of section 7646(b) of such Act is amended by striking "section 6050H(b)(l)" and inserting "section 6050H(b)(2)". (24) Paragraph (10) of section 7721(c) of such Act is amended by striking "section 6662(b)(2)(C)(ii)" and inserting " se ction 6661(b)(2)(C)(ii)". (25) Subparagraph (A) of section 7811(i)(3) of such Act is amended by inserting "the first place it appears" before "in clause (i)". (26) Paragraph (10) of section 7841(d) of such Act is amended by striking "section 381(a)" and inserting "section 381(c)". (27) Paragraph (2) of section 7861(c) of such Act is amended by inserting "the second place it appears" before "and inserting". (28) Paragraph (1) of section 460(b) is amended by striking "the look-back method of paragraph (3)" and inserting "the look-back method of paragraph (2)".
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