112 STAT. 820 PUBLIC LAW 105-206^JULY 22, 1998 "For purposes of this subsection, a trust shall be treated as part of an estate during any period that the trust is so treated under section 645.". (b) AMENDMENTS RELATED TO SECTION 1309 OF 1997 ACT. — (1) Subsection (b) of section 685 of the 1986 Code is amended by adding at the end the following new flush sentence: "A trust shall not fail to be treated as meeting the requirement of paragraph (6) by reason of the death of an individual but only during the 60-day period beginning on the date of such death.". (2) Subsection (f) of section 685 of the 1986 Code is amended by inserting before the period at the end "and of trusts terminated during the year". SEC. 6014. AMENDMENTS RELATED TO TITLE XIV OF 1997 ACT. (a) AMENDMENTS RELATED TO SECTION 1421 OF 1997 ACT. — (1) Paragraph (1) of section 5054(a) of the 1986 Code is amended— (A) by inserting ", or imported into the United States and transferred to a brewery free of tax under section 5418," after "produced in the United States" in the text; and (B) by inserting "; CERTAIN IMPORTED BEER" after "PRO- DUCED IN THE UNITED STATES" in the heading. (2) Paragraph (2) of section 5054(a) of the 1986 Code is amended by inserting "and not transferred to a brewery free of tax under section 5418" after "United States". (3) Section 5056 of the 1986 Code is amended by striking "produced in the United States" each place it appears and inserting "removed for consumption or sale". (b) AMENDMENTS RELATED TO SECTION 1422 OF 1997 ACT. — (1) Paragraph (2) of section 5043(a) of the 1986 Code is amended by inserting "which are not transferred to a bonded wine cellar free of tax under section 5364" after "foreign wines". (2) Subsection (a) of section 5044 of the 1986 Code is amended by striking "produced in the United States" and inserting "removed from a bonded wine cellar". (3) Section 5364 of the 1986 Code is amended by striking "Wine imported or brought into" and inserting "Natural wine (as defined in section 5381) imported or brought into". (c) AMENDMENT RELATED TO SECTION 1434 OF 1997 ACT. — Paragraph (2) of section 4052(f) of the 1986 Code is amended by striking "this section" and inserting "such section". (d) AMENDMENT RELATED TO SECTION 1436 OF 1997 ACT.— Paragraph (2) of section 4091(a) of the 1986 Code is amended by inserting "or on which tax has been credited or refunded" after "such paragraph". (e) AMENDMENT RELATED TO SECTION 1453 OF 1997 ACT.— Subparagraph (D) of section 7430(c)(4) of the 1986 Code is amended by striking "subparagraph (A)(iii)" and inserting "subparagraph (A)(ii)". SEC. 6015. AMENDMENTS RELATED TO TITLE XV OF 1997 ACT. (a) AMENDMENT RELATED TO SECTION 1501 OF 1997 ACT. — Paragraph (8) of section 408(p) of the 1986 Code added by section 1501(b) of the 1997 Act is redesignated as paragraph (9). (b) AMENDMENT RELATED TO SECTION 1505 OF 1997 ACT.— 26 USC 401 note. Section 1505(d)(2) of the 1997 Act is amended by striking "(b)(12)" and inserting "(b)(12)(A)(i)".
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