Page:United States Statutes at Large Volume 104 Part 2.djvu/963

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PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-555 (B) Subsection (b) of section 280F is amended by striking paragraph (1) and redesignating the following paragraphs accordingly. (C) The paragraph heading for paragraph (1) of section 280F(c) is amended by striking "credits and". (D) Subparagraph (A) of section 280F(d)(3) is amended by striking "the amount of any credit allowable under section 38 to the employee or". (E) The section heading of section 280F is amended by striking "INVESTMENT TAX CREDIT AND". (F) The table of sections for part IX of subchapter B of chapter 1 is amended by striking "investment credit and" in the item relating to section 280F. (14) Paragraph (5) of section 312(k) is amended by striking "section 48(q)" and inserting "section 50(c)". (15) Subparagraph (D) of section 465(b)(6) is amended by striking "46(c)(8)(D)(iv)" each place it appears and inserting "49(a)(l)(D)(iv)". (16)(A) Paragraphs (3)(B) and (6)(B)(ii) of section 469(i) are each amended by striking "rehabilitation investment credit (within the meaning of section 48(o))" and inserting "rehabilitation credit determined under section 47". (B) Paragraph (1) of section 469(k) is amended by striking "rehabilitation investment credit (within the meaning of section 48(o))" and inserting "rehabilitation credit determined under section 47". (17) Subparagraph (A) of section 861(e)(l) is amended by striking "which is section 38 property (or would be section 38 property but for section 48(a)(5)" and inserting "which is section 1245 property (as defined in section 1245(a)(3))". (18) Subparagraph (B) of section 865(c)(3) is amended by striking "section 48(a)(2)(B)" and inserting "section 168(g)(4)". (19) Paragraph (21) of section 1016(a) is amended by striking "section 48(q) and inserting "section 50(c)". (20) Subparagraph (A) of section 1033(g)(3) is amended by striking "with respect to which the investment credit determined under section 46(a) is or has been claimed or". (21) Subparagraph (D) of section 1245(a)(3) is amended by striking "section 48(p)" and inserting "section 168(i)(13)". (22) Subsection (b) of section 1274A is amended by inserting ", as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990" after "section 48(b)". (23) Subsection (d) of section 1371 is sunended— (A) by striking "section 47(b)" in paragraph (1) and inserting "section 50(a)(4)", and (B) by striking "section 47" in paragraphs (2) and (3) and. inserting "section 49(b) or 50(a)". (24) Section 1388 is amended by striking subsection (k). (25) Subpargigraph (B) of section 1503(e)(3) is amended by striking "section 48(q)" and inserting "section 50(c)". (26) The table of subparts for part IV of subchapter A of chapter 1 is amended by striking the item relating to subpart E and inserting the following: "Subpart E. Rules for computing investment credit." (c) EFFECTIVE DATE. — 26 USC 29 note.