X 116 STAT. 56 PUBLIC LAW 107-147—MAR. 9, 2002 SEC. 417. CLERICAL AMENDMENTS. 26 USC 25B. (1) The subsection (g) of section 25B that relates to termination is redesignated as subsection (h). (2) The second sentence of section 42(h)(3)(C) is amended by striking "the amounts described in" and all that follows through the period and inserting "the amounts described in clauses (ii) through (iv) over the aggregate housing credit dollar amount allocated for such year.". (3) Clause (ii) of section 42(m)(l)(B) is amended by striking the second "and" at the end of subclause (II) and by inserting "and" at the end of subclause (III). (4) Section 51A(c)(l) is amended by striking "51(d)(10)" and inserting "51(d)(ll)". (5) The flush sentence at the end of clause (ii) of section 56(a)(1)(A) is amended by striking "such 1250" and inserting "such section 1250". (6) Section 151(c)(6)(B)(iii) is amended by inserting "as " (7) Section 170(e)(6)(B)(i)(III) is amended by striking "2000," and inserting "2000),". (8) Section 172(b)(l)(F)(i) is amended— (A) by striking "3 years" and inserting "3 taxable years", and (B) by striking "2 years" and inserting "2 taxable years". (9) Section 351(h)(1) is amended by inserting a comma after "liability". (10) Section 475(g)(3) is amended by striking "sections" and inserting "section". (11) Section 529(e)(3)(B)(i) is amended by striking "subsection (b)(7)" and inserting "subsection (b)(6)". (12) Section 741 is amended by striking "which have appreciated substantially in value". (13) Section 857(b)(7)(B)(i) is amended by striking "subsection 856(d)" and inserting "section 856(d)". (14) Subparagraph (B) of section 943(e)(4) is amended by aligning the left margin of the flush language with subparagraph (A). (15) Subparagraph (B) of section 995(b)(3) is amended by striking "International Security Assistance and Arms Export Control Act of 1976" and inserting "Arms Export Control Act". (16) Section 1394(c)(2) is amended by striking "subparagraph (A)" and inserting "paragraph (1)". (17)(A) The section heading for section 4980E is amended to read as follows: "SEC. 4980E. FAILURE OF EMPLOYER TO MAKE COMPARABLE ARCHER MSA CONTRIBUTIONS.". (B) The item relating to section 4980E in the table of sections for chapter 43 is amended to read as follows: "Sec. 4980E. Failure of employer to make comparable Archer MSA contributions.". (18) Section 6105(c)(1) is amended by striking "any" in subparagraphs (C) and (E). (19)(A) Section 6227(d) is amended by striking "subsection (b)" and inserting "subsection (c)". (B) Section 6228 is amended—
�
