121 STAT. 2484 26 USC 402 note.
PUBLIC LAW 110–172—DEC. 29, 2007
(b) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 to which they relate. SEC. 9. AMENDMENTS RELATED TO THE TAX RELIEF EXTENSION ACT OF 1999.
26 USC 45.
26 USC 45 note.
(a) AMENDMENT RELATED TO SECTION 507 OF THE ACT.—Clause (i) of section 45(e)(7)(A) is amended by striking ‘‘placed in service by the taxpayer’’ and inserting ‘‘originally placed in service’’. (b) AMENDMENT RELATED TO SECTION 542 OF THE ACT.—Clause (ii) of section 856(d)(9)(D) is amended to read as follows: ‘‘(ii) LODGING FACILITY.—The term ‘lodging facility’ means a— ‘‘(I) hotel, ‘‘(II) motel, or ‘‘(III) other establishment more than one-half of the dwelling units in which are used on a transient basis.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the provisions of the Tax Relief Extension Act of 1999 to which they relate. SEC. 10. AMENDMENT RELATED TO THE INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998.
26 USC 6110 note.
(a) AMENDMENT RELATED TO SECTION 3509 OF THE ACT.— Paragraph (3) of section 6110(i) is amended by inserting ‘‘and related background file documents’’ after ‘‘Chief Counsel advice’’ in the matter preceding subparagraph (A). (b) EFFECTIVE DATE.—The amendment made by this section shall take effect as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998 to which it relates. SEC. 11. CLERICAL CORRECTIONS.
dkrause on GSDDPC44 with PUBLAW
(a) IN GENERAL.— (1) Paragraph (5) of section 21(e) is amended by striking ‘‘section 152(e)(3)(A)’’ in the flush matter after subparagraph (B) and inserting ‘‘section 152(e)(4)(A)’’. (2) Paragraph (3) of section 25C(c) is amended by striking ‘‘section 3280’’ and inserting ‘‘part 3280’’. (3) Paragraph (2) of section 26(b) is amended by redesignating subparagraphs (S) and (T) as subparagraphs (U) and (V), respectively, and by inserting after subparagraph (R) the following new subparagraphs: ‘‘(S) sections 106(e)(3)(A)(ii), 223(b)(8)(B)(i)(II), and 408(d)(9)(D)(i)(II) (relating to certain failures to maintain high deductible health plan coverage), ‘‘(T) section 170(o)(3)(B) (relating to recapture of certain deductions for fractional gifts),’’. (4) Subsection (a) of section 34 is amended— (A) in paragraph (1), by striking ‘‘with respect to gasoline used during the taxable year on a farm for farming purposes’’, (B) in paragraph (2), by striking ‘‘with respect to gasoline used during the taxable year: (A) otherwise than as a fuel in a highway vehicle; or (B) in vehicles while engaged
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