PUBLIC LAW 102-227—DEC. 11, 1991 105 STAT. 1689 amended by striking "December 31, 1991" and inserting "June 30, 1992". (b) EFFECTIVE DATE.—The amendment made by this section shall 26 USC 28 note, apply to taxable years ending after December 31, 1991. SEC. 112. CHARITABLE CONTRIBUTIONS OF APPRECIATED PROPERTY. Subparagraph (B) of section 57(a)(6) (relating to appreciated property charitable deduction) is amended by adding at the end thereof the following new sentence: "In the case of a contribution made before July 1, 1992, in a taxable year beginning in 1992, such term shall not include any tangible personal property," TITLE II—MODIFICATION TO CORPORATE ESTIMATED TAX PROVISIONS SEC. 201. TEMPORARY INCREASE IN AMOUNT OF CORPORATE ESTIMATED TAX PAYMENTS. (a) GENERAL RULE. — Subsection (d) of section 6655 (relating to amount of required installment) is amended by adding at the end thereof the following new paragraph: "(3) TEMPORARY INCREASE IN AMOUNT OF INSTALLMENT BASED ON CURRENT YEAR TAX.— In the case of any taxable year beginning after 1991 and before 1997— "(A) Paragraph (l)(B)(i) and subsection (e)(3)(A)(i) shall be applied by substituting for '90 percent' each place it appears the current year percentage determined under the following table: In the case of a taxable year The current year beginning in: percentage is: 1992 93 1993 or 1994 94 1995 or 1996 95. "(B) Appropriate adjustments to the table contained in subsection (e)(2)(B)(ii) shall be made to reflect the provisions of subparagraph (A)." (b) CONFORMING AMENDMENT. —Paragraph (1) of section 6655(e) is amended by striking "modified by subsection (d)(2)" and inserting "modified by paragraphs (2) and (3) of subsection (d)". 49-194O-92-24:QL.3Part2
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