Page:United States Statutes at Large Volume 104 Part 2.djvu/926

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104 STAT. 1388-518 PUBLIC LAW 101-508 —NOV. 5, 1990 26 USC 3401 (2) EFFECTIVE DATE.— The amendment made by paragraph (1) °°*®- shall apply as if included in the amendments made by section 1151 of the Tax Reform Act of 1986 but shall not apply to any amount paid before the date of the enactment of this Act which the employer treated as wages for purposes of chapter 24 of the Internal Revenue Code of 1986 when paid. (g) TREATMENT OF CERTAIN INTERESTS UNDER WINDFALL PROFIT TAX. — (1) IN GENERAL.— Paragraph (1) of section 1879(o) of the Tax Reform Act of 1986 is amended by striking "held by" and inserting "held by the Protestant Episcopal Church Foundation of the Diocese of Oklahoma or held by". (2) EFFECTIVE DATE.—The amendment made by paragraph (1) shall take effect as if included in section 1879(o) of the Tax Reform Act of 1986. SEC. 11704. MISCELLANEOUS CLERICAL CHANGES. (a) GENERAL RULE. — (1) Clause (ii) of section 56(g)(4)(D) is amended by striking "year" and inserting "years". (2) The heading of subparagraph (B) of section 172(m)(4) is amended by striking "SUBSECTION (B)(2)" and inserting "S UBSECTION (b)(2)". (3) Paragraph (2) of section 351(e) is amended by striking "are used" and inserting "is used". (4) The heading of subparagraph (B) of section 413(c)(7) is amended by striking "ASSET" and inserting "ASSETS". (5) Subparagraph (C) of section 461(i)(3) is amended to read as follows: "(C) any tax shelter (as defined in section 6662(d)(2)(C)(ii))." (6) Subparagraph (A) of section 469(m)(3) is amended by striking "preenactment" and inserting "pre-enactment". (7) Subsection (c) of section 597 is amended by striking "The purposes of and inserting "For purposes of. (8) The last sentence of subsection (a) of section 860D is amended by inserting a closing parenthesis before the period at the end thereof. (9) Subparagraph (A) of section 860Gr(a)(3) is amended by striking the comma after "secured". (10) Subparagraph (B) of section 927(g)(2) is amended by striking "prescribed" and inserting "prescribe". (11) Paragraph (1) of section 936(e) is amended by striking "subsection (a)(l)" each place it appears and inserting "subsection (a)(2)". (12) Subparagraph (C) of section 1017(b)(4) is amended by striking "subparagraph" and inserting "subparagraphs". (13) The material preceding subparagraph (A) of section 1245(a)(3) is amended by striking "or (3)" and inserting "or (3))". (14) Paragraph (2) of section 1441(b) is amended by inserting "s e ction" before "170(b)(l)(A)(ii)". (15) Clause (ii) of section 2056A(b)(2)(B) is amended by striking "therefore" and inserting "therefor". (16) The item relating to section 2056A in the table of sections for part IV of subchapter A of chapter 11 is amended by striking "trusts" and inserting "trust".