Page:United States Statutes at Large Volume 111 Part 1.djvu/1127

This page needs to be proofread.

PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 1103 (63) section 1302 (relating to clarification of waiver of certain rights of recovery); (64) section 1303 (relating to transitional rule under section 2056A); (65) section 1304 (relating to treatment for estate tax purposes of short-term obligations held by nonresident aliens); (66) section 1311 (relating to clarification of treatment of survivor annuities under qualified terminable interest rules); (67) section 1312 (relating to treatment of qualified domestic trust rules of forms of ownership which are not trusts); (68) section 1313 (relating to opportunity to correct failures under section 2032A); (69) section 1414 (relating to fermented material from any brewery may be received at a distilled spirits plant); (70) section 1417 (relating to use of additional ameliorating material in certain wines); (71) section 1418 (relating to domestically produced beer may be withdrawn free of tax for use of foreign embassies, legations, etc.); (72) section 1421 (relating to transfer to brewery of beer imported in bulk without payment of tax); (73) section 1422 (relating to transfer to bonded wine cellars of wine imported in bulk without payment of tax); (74) section 1506 (relating to clarification of certain rules relating to employee stock ownership plans of S corporations); (75) section 1507 (relating to modification of 10-percent tax for nondeductible contributions); (76) section 1523 (relating to repeal of application of unrelated business income tax to ESOPs); (77) section 1530 (relating to gratuitous transfers for the benefit of employees); (78) section 1532 (relating to special rules relating to church plans); and (79) section 1604(c)(2) (relating to amendment related to Omnibus Budget Reconciliation Act of 1993). Approved August 5, 1997. LEGISLATIVE HISTORY—H.R. 2014 (S. 949): HOUSE REPORTS: Nos. 105-148 (Comm. on the Budget) and 105-220 (Comm. of Conference). CONGRESSIONAL RECORD, Vol. 143 (1997): June 26, considered and passed House. June 27, considered and passed Senate, amended, in lieu of S. 949. July 31, House and Senate agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 33 (1997): Aug. 5, Presidential remarks and statement. Aug. 11, Presidential remarks and special message on line item veto. FEDERAL REGISTER, Vol. 62 (1997): Aug. 12, Cancellation of items pursuant to Line Item Veto Act.