PUBLIC LAW 100-418—AUG. 23, 1988
102 STAT. 1323
(1) Sections 6050C, 6076, 6232, 6429, 6430, and 7241 of the Internal Revenue Code of 1986 are repealed. (2)(A) Subsection (a) of section 164 of such Code is amended by striking paragraph (4) and redesignating the subsequent paragraphs as paragraphs (4) and (5), respectively. (B) The following provisions of such Code are each amended by striking "44, or 45" each place it appears and inserting "or 44": (i) section 6211(a), (ii) section 6211(b)(2), (iii) section 6212(a), (iv) section 6213(a), (v) section 6213(g), (vi) section 6214(c), (vii) section 6214(d), (viii) section 6161(b)(l), (ix) section 6344(a)(l), and (x) section 7422(e). (C) Subsection (a) of section 6211 of such Code is amended by striking "44, and 45" and inserting "and 44". (D) Subsection (b) of section 6211 of such Code is amended by striking paragraphs (5) and (6). (E) Paragraph (1) of section 6212(b) of such Code is amended— (i) by striking "chapter 44, or chapter 45" and inserting "or chapter 44", and (ii) by striking "chapter 44, chapter 45, and this chapter" and insertii^ "chapter 44, and this chapter". (F) Paragraph (1) of section 6212(c) of such Code is amended— (i) by striking "of chapter 42 tax" and inserting "or of chapter 42 tax", and (ii) by striking ", or of chapter 45 tax for the same taxable period". (G) Subsection (e) of section 6302 of such Code is amended— (i) by striking "(1) For" and inserting "For", and (ii) by striking paragraph (2). (H) Section 6501 of such Code is amended by striking the subsection relating to special rules for windfall profit tax. (I) Section 6511 of such (I!ode is amended by striking subsection (h) and redesignating subsection (i) as subsection (h). (J) Subsection (a) of section 6512 of such Code is amended— (i) by striking "of tax imposed by chapter 41" and inserting "or of tax imposed by chapter 41", and (ii) by striking ", or of tax imposed by chapter 45 for the same taxable period". (K) Paragraph (1) of section 6512(b) of such Code is amended— (i) by striking "of tax imposed by chapter 41" and inserting "or of tax imposed by chapter 41", and (li) by striking ", or of tax imposed by chapter 45 for the same taxable period". (L) Section 6611 of such Code is amended by striking subsection (h) and redesignating subsections (i) and 0') as subsections (h) and (i), respectively. (M) Subsection (d) of section 6724 of such Code is amended— (i) by striking clause (i) in paragraph (1)(B) and redesignating clauses (ii) through (x) as clauses (i) through (ix), respectively, and
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