PUBLIC LAW 107-147—MAR. 9, 2002 116 STAT. 53 "(7) FULL VESTING.—In accordance with section 411, an applicable dividend described in clause (iii)(II) of paragraph (2)(A) shall be subject to the requirements of section 411(a)(1).". (x) EFFECTIVE DATE.— Except as provided in subsection (c), 26 USC 25B note. the amendments made by this section shall take effect as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 to which they relate. SEC. 412. AMENDMENTS RELATED TO COMMUNITY RENEWAL TAX RELIEF ACT OF 2000. (a) AMENDMENT RELATED TO SECTION 101 OF THE ACT. —Section 469(i)(3)(E) is amended by striking clauses (ii), (iii), and (iv) and 26 USC 469. inserting the following: "(ii) second to the portion of such loss to which subparagraph (C) applies, "(iii) third to the portion of the passive activity credit to which subparagraph (B) or (D) does not apply, "(iv) fourth to the portion of such credit to which subparagraph (B) applies, and". (b) AMENDMENT RELATED TO SECTION 306 OF THE ACT.— Section 151(c)(6)(C) is amended— (1) by striking "FOR EARNED INCOME CREDIT.— For purposes of section 32, an" and inserting "FOR PRINCIPAL PLACE OF ABODE REQUIREMENTS.—An", and (2) by striking "requirement of section 32(c)(3)(A)(ii)" and inserting "principal place of abode requirements of section 2(a)(1)(B), section 2(b)(1)(A), and section 32(c)(3)(A)(ii)". (c) AMENDMENT RELATED TO SECTION 309 OF THE ACT. — Subparagraph (A) of section 358(h)( 1) is amended to read as follows: "(A) which is assumed by another person as part of the exchange, and". (d) AMENDMENTS RELATED TO SECTION 401 OF THE ACT.— (1)(A) Section 1234A is amended by inserting "or" after the comma at the end of paragraph (1), by striking "or" at the end of paragraph (2), and by striking paragraph (3). (B)(i) Section 1234B is amended in subsection (a)(1) and in subsection (b) by striking "sale or exchange" the first place it appears in each subsection and inserting "sale, exchange, or termination". (ii) Section 1234B is amended by adding at the end the following new subsection: "(f) CROSS REFERENCE.— "For special rules relating to dealer securities futures contracts, see section 1256.". (2) Section 1091(e) is amended— (A) in the heading, by striking "SECURITIES. — " and inserting "SECURITIES AND SECURITIES FUTURES CON- TRACTS To SELL.—", (B) by inserting after "closing of a short sale of the following: "(or the sale, exchange, or termination of a securities futures contract to sell)", (C) in paragraph (2), by inserting after "short sale of the following: "(or securities futures contracts to sell)", and (D) by adding at the end the following: "For purposes of this subsection, the term 'securities futures contract' has the meaning provided by section 1234B(c).".