PUBLIC LAW 96-596—DEC. 24, 1980
94 STAT. 3471
"(B) the date on which the tax imposed by subsection (a)(D is assessed, or "(C) the date on which correction of the act of self-dealing is completed." (G) Paragraph (2) of section 4952(e) is amended to read as 26 USC 4952. follows: "(2) TAXABLE PERIOD.—The term 'taxable period' means, with respect to any taxable expenditure, the period beginning with the date on which the taxable expenditure occurs and ending on the earlier of— "(A) the date of mailing a notice of deficiency with respect to the tax imposed by subsection (a)(1) under section 6212, or "(B) the date on which the tax imposed by subsection (a)(1) IS 3SSGSS^Q
(H) Paragraph (3) of section 4971(c) is amended to read as 26 USC 4971. follows: "(3) TAXABLE PERIOD.—The term 'taxable period' means, with respect to an accumulated funding deficiency, the period beginning with the end of the plan year in which there is an accumulated funding deficiency and ending on the earlier of— "(A) the date of mailing of a notice of deficiency with respect to the tax imposed by subsection (a), or '(B) the date on which the tax imposed by subsection (a) is (I) Paragraph (2) of section 4975(f) is amended to read as 26 USC 4975. follows: "(2) TAXABLE PERIOD.—The term 'taxable period' means, with respect to any prohibited transaction, the period beginning with the date on which the prohibited transaction occurs and ending on the earliest of— "(A) the date of mailing a notice of deficiency with respect to the tax imposed by subsection (a) under section 6212, "(B) the date on which the tax imposed by subsection (a) is assessed, or "(C) the date on which correction of the prohibited transaction is completed." (3) TECHNICAL AMENDMENTS.—
(A) Subsection (e) of section 4941 is amended by striking out paragraph (4). (B) Subsection 0') of section 4942 is amended— (i) by striking out paragraph (2), (ii) by striking out 'paragraph (5)" in paragraph (3)(B)(i) and inserting in lieu thereof "paragraph (4)", (iii) by redesignating paragraph (4) as paragraph (2), and (iv) by redesignating paragraphs (5) and (6) as paragraphs (4) and (5), respectively. (C) Subsection (d) of section 4943 is amended by striking out paragraph (3) and by redesignating paragraph (4) as paragraph (3). (D) Subsection (e) of section 4944 is amended by striking out paragraph (3). (E) Subsection (e) of section 4951 is amended by striking out paragraph (4) and by redesignating paragraph (5) as paragraph (4). (F) Subsection (f) of section 4975 is amended by striking out paragraph (6). (4) CLERICAL AMENDMENTS.—
26 USC 4941. 26 USC 4942.
26 USC 4943. 26 USC 4944. 26 USC 4951. 26 USC 4975.
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