105 STAT. 1064 PUBLIC LAW 102-164—NOV. 15, 1991 "(II) in the case of a partnership, an individual who owns 10 percent or more of the capital interest (or the profits interest) in such partnership. "(F) OTHER DEFINITIONS AND SPECIAL RULES.— For purposes of this paragraph— "(i) CURRENT YEAR. —The term 'current year' means the taxable year for which the amount of the installment is being determined. "(ii) SPECIAL RULE. —If no return is filed for the current year, any reference in subparagraph (C) or (D) to an item shown on the return for the current year shall be treated as a reference to the actual amount of such item for such year. "(iii) MARITAL STATUS. —Marital status shall be determined under section 7703.". (b) TECHNICAL AMENDMENTS.— 26 USC 6654. (1) Subparagraph (C) of section 6654(i)(l) of such Code is amended to read as follows: "(C) the amount of such installment shall be equal to the required annual payment determined under subsection (d)(1)(B) by substituting '66% percent' for '90 percent' and without regard to subparagraph (C) of subsection (d)(1), and". (2) Subparagraph (A) of section 6654(j)(3) of such Code is amended by inserting before the period at the end thereof the following: "and subsection (d)(l)(C)(iii) shall not apply". (3) Paragraph (4) of section 6654(1) of such Code is amended by striking "subsection (d)(2)(B)(i)" and inserting "paragraphs (l)(C)(iv) and (2)(B)(i) of subsection (d)". (c) EFFECTIVE DATE. —The amendments made by this section shall apply to taxable years beginning after December 31, 1991. TITLE V—RAILROAD UNEMPLOYMENT INSURANCE SEC. 501. EXTENDED RAILROAD UNEMPLOYMENT INSURANCE BENEFITS DURING PERIODS OF HIGH NATIONAL UNEMPLOYMENT. (a) IN GENERAL.—For purposes of section 2(h) of the Railroad Unemployment Insurance Act (45 U.S.C. 352(h)(2)), a "period of high unemployment" includes any month during the period November 1991 through July 1992. (b) EFFECTIVE DATES. — (1) IN GENERAL.— Except as provided in paragraphs (2) and (3), no employee shall have an extended benefit period under the second proviso of section 2(c) of the Railroad Unemployment Insurance Act beginning before November 17, 1991, or after July 4, 1992. (2) TRANSITION.— I f an employee has established an extended benefit period under the second proviso of section 2(c) of the Railroad Unemployment Insurance Act and the last day of such extended benefit period, as established, is after July 4, 1992, such employee shall continue to be entitled to extended unemployment benefits for days of unemployment in registration periods included in such extended benefit period, provided that
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