Ill STAT. 1096 PUBLIC LAW 105-34—AUG. 5, 1997 "such foreign country as the value of the property subjected to such taxes by such foreign country and". (B) Subparagraph (C) of section 2107(c)(2) is amended to read as follows: "(C) PROPORTIONATE SHARE.—In the case of property which is included in the gross estate solely by reason of subsection (b), such property's proportionate share is the percentage which the value of such property bears to the total value of all property included in the gross estate solely by reason of subsection (b).". (h) AMENDMENTS RELATED TO SECTION 512.— (1) Subpart A of part III of subchapter A of chapter 61 is amended by redesignating the section 6039F added by section 512 of the Health Insurance Portability and Accountability Act of 1996 as section 6039G and by moving such section 6039G to immediately after the section 6039F added by section 1905 of the Small Business Job Protection Act of 1996. (2) The table of sections for subpart A of part III of subchapter A of chapter 61 is amended by striking the item relating to the section 6039F related to information on individuals losing United States citizenship and inserting after the item relating to the section 6039F related to notice of large gifts received from foreign persons the following new item: "Sec. 6039G. Information on individuals losing United States citizenship.". (3) Paragraph (1) of section 877(e) is amended by striking "6039F" and inserting "6039G ". 26 USC 26 note. (i) EFFECTIVE DATE. —The amendments made by this section shall take effect as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996 to which such amendments relate. SEC. 1603. AMENDMENTS RELATED TO TAXPAYER BILL OF RIGHTS 2. (a) AMENDMENT RELATED TO SECTION 1311.— Subsection (b) of section 4962 is amended by striking "subchapter A or C" and inserting "subchapter A, C, or D". (b) AMENDMENTS RELATED TO SECTION 1312.— (1)(A) Paragraph (10) of section 6033(b) is amended by striking all that precedes subparagraph (A) and inserting the following: "(10) the respective amounts (if any) of the taxes imposed on the organization, or any organization manager of the organization, during the taxable year under any of the following provisions (and the respective amounts (if any) of reimbursements paid by the organization during the taxable year with respect to taxes imposed on any such organization manager under any of such provisions):". (B) Subparagraph (C) of section 6033(b)(10) is amended by adding at the end the following: "except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded,". (2) Paragraph (11) of section 6033(b) is amended to read as follows: "(11) the respective amounts (if any) of— "(A) the taxes imposed with respect to the organization on any organization manager, or any disqualified person, during the taxable year under section 4958 (relating to
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