Page:United States Statutes at Large Volume 110 Part 3.djvu/147

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PUBLIC LAW 104-188—AUG. 20, 1996 110 STAT. 1877 "(B) for any period before January 1, 2001, during which the rates of tax under section 4081(a)(2)(A) are 4.3 cents per gallon.". (k) AMENDMENT RELATED TO SECTION 13242.—Paragraph (4) of section 6427(f) is amended by striking "1995" and inserting " 1999". (1) AMENDMENT RELATED TO SECTION 13261.—Clause (iii) of section 13261(g)(2)(A) of the Revenue Reconciliation Act of 1993 26 USC l97note. is amended by striking "by the taxpayer" and inserting "by the taxpayer or a related person". (m) AMENDMENT RELATED TO SECTION 13301.— Subparagraph (B) of section 1397B(d)(5) is amended by striking "preceding", (n) CLERICAL AMENDMENTS. — (1) Subsection (d) of section 39 is amended— (A) by striking "45" in the heading of paragraph (5) and inserting "45A", and (B) by striking "45" in the heading of paragraph (6) and inserting "45B". (2) Subparagraph (A) of section 108(d)(9) is amended by striking "paragraph (3)(B)" and inserting "paragraph (3)(C)". (3) Subparagraph (C) of section 143(d)(2) is amended by striking the period at the end thereof and inserting a comma. (4) Clause (ii) of section 163(j)(6)(E) is amended by striking "which is a" and inserting "which is". (5) Subparagraph (A) of section 1017(b)(4) is amended by striking "subsection (b)(2)(D)" and inserting "subsection (b)(2)(E)". (6) So much of section 1245(a)(3) as precedes subparagraph (A) thereof is amended to read as follows: "(3) SECTION 1245 PROPERTY.— For purposes of this section, the term 'section 1245 property' means any property which is or has been property of a character subject to the allowance for depreciation provided in section 167 and is either—". (7) Paragraph (2) of section 1394(e) is amended— (A) by striking "(i)" and inserting "(A)", and (B) by striking "(ii)" and inserting "(B)". (8) Subsection (m) of section 6501 (as redesignated by section 1602) is amended by striking "or 51(j)" and inserting "45B, or 5ia)". (9)(A) The section 6714 added by section 13242(b)(1) of the Revenue Reconciliation Act of 1993 is hereby redesignated as section 6715. (B) The table of sections for part I of subchapter B of chapter 68 is amended by striking "6714" in the item added by such section 13242(b)(2) of such Act and inserting "6715". (10) Paragraph (2) of section 9502(b) is amended by inserting "and before" after "1982,". (11) Subsection (a)(3) of section 13206 of the Revenue Reconciliation Act of 1993 is amended by striking "this section" 26 USC 1258 and inserting "this subsection". note. (12) Paragraph (1) of section 13215(c) of the Revenue Reconciliation Act of 1993 is amended by striking "Public Law 42 USC 401 note. 92-21 " and inserting "Public Law 98-21". (13) Paragraph (2) of section 13311(e) of the Revenue Reconciliation Act of 1993 is amended by striking "section 26 USC 38 note. 1393(a)(3)" and inserting "section 1393(a)(2)".