PUBLIC LAW 1 0 0 - 6 4 7 - N O V. 10, 1988
102 STAT. 3591
(18) Paragraph (3) of section 521(b) of the Superfund Revenue Act of 1986 is amended by striking out "Paragraph (1) of section 26 USC 9506. 9506(b)" and inserting in lieu thereof "Subsection (b) of section 9506". (19) Paragraph (2) of section 5054(a) of the 1986 Code is amended by adding a period at the end thereof. (20) Paragraph (3) of section 9507(b) of the 1986 Code is amended by striking out "Deep Water" each place it appears and inserting in lieu thereof "Deepwater". (21) Subparagraph (I) of section 231(d)(3) of the Reform Act is 26 USC 6511. amended by striking out "section 6511(d)(6)" and inserting in lieu thereof "section 6511(d)(4)". (22) Subsection (a) of section 1016 of the 1986 Code is amended by striking out all that follows paragraph (20) and inserting in lieu thereof the following: "(21) to the extent provided in section 48(q), in the case of expenditures with respect to which a credit has been allowed under section 38; "(22) for amounts allowed as deductions under section 59(e) (relating to optional 10-year writeoff of certain tax preferences); "(23) to the extent provided in section 1059 (relating to reduction in basis for extraordinary dividends); and "(24) in the case of qualified replacement property the acquisition of which resulted under section 1042 in the nonrecognition of any part of the gain realized on the sale or exchange of any property, to the extent provided in section 1042(d)." (23) Paragraph (1) of section 7518(g) of the 1986 Code is amended by striking out "not qualified withdrawal" and inserting in lieu thereof "not a qualified withdrawal". (24) The table of sections for part IV of subchapter P of chapter 1 of the 1986 Code is amended by striking out the item relating to section 1254 and inserting in lieu thereof the following: "Sec. 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties."
(25) Paragraph (1) of section 453(f) of the 1986 Code is amended by striking out "subsection (g)" and inserting in lieu thereof "subsections (sY' (26) Paragraph (8) of section 453(f) of the 1986 Code is amended by striking out "payment to be" and inserting in lieu thereof "payments to be". (27) Subparagraph (B) of section 668(b)(l) of the Reform Act is amended by striking out "section 856" and inserting in lieu thereof "section 858". (28) The second to the last sentence of section 857(b)(3)(C) of the 1986 (Ilode is amended by striking out "such capital loss such" and inserting in lieu thereof "such capital loss shall". (29) Subsection (a) of section 669 of the Reform Act is amended by striking out "this part" and inserting in lieu thereof "this subtitle". (30) The table of parts for subchapter M of chapter 1 of the 1986 Code is amended by adding at the end thereof the following new item: "Part IV. Real estate mortgage investment conduits."
26 USC 858.
26 USC 856 note.
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