Page:United States Statutes at Large Volume 116 Part 1.djvu/81

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PUBLIC LAW 107-147—MAR. 9, 2002 116 STAT. 55 SEC. 416. OTHER TECHNICAL CORRECTIONS. (a) COORDINATION OF ADVANCED PAYMENTS OF EARNED INCOME CREDIT. — (1) Section 32(g)(2) is amended by striking "subpart" and inserting "part". (2) The amendment made by this subsection shall take effect as if included in section 474 of the Tax Reform Act of 1984. (b) SPECIAL RULE RELATED TO WASH SALE LOSSES.— (1) Section 1256(f) is amended by adding at the end the following new paragraph: "(5) SPECIAL RULE RELATED TO LOSSES. —Section 1091 (relating to loss from wash sales of stock or securities) shall not apply to any loss taken into account by reason of paragraph (1) of subsection (a).". (2) The amendment made by this subsection shall take effect as if included in section 5075 of the Technical and Miscellaneous Revenue Act of 1988. (c) DISCLOSURE BY SOCIAL SECURITY ADMINISTRATION TO FED- ERAL CHILD SUPPORT AGENCIES.— (1) Section 6103(1)(8) is amended— (A) in the heading, by striking "STATE AND LOCAL" and inserting "FEDERAL, STATE, AND LOCAL", and (B) in subparagraph (A), by inserting "Federal or" before "State or local". (2) The amendments made by this subsection shall take effect on the date of the enactment of this Act. (d) TREATMENT OF SETTLEMENTS UNDER PARTNERSHIP AUDIT RULES. — (1) The following provisions are each amended by inserting "or the Attorney General (or his delegate)" after "Secretary" each place it appears: (A) Paragraphs (1) and (2) of section 6224(c). (B) Section 6229(f)(2). (C) Section 6231(b)(1)(C). (D) Section 6234(g)(4)(A). (2) The amendments made by this subsection shall apply with respect to settlement agreements entered into after the date of the enactment of this Act. (e) AMENDMENT RELATED TO PROCEDURE AND ADMINISTRA- TION.— (1) Section 6331(k)(3) (relating to no levy while certain offers pending or installment agreement pending or in effect) is amended to read as follows: "(3) CERTAIN RULES TO APPLY. —Rules similar to the rules of— "(A) paragraphs (3) and (4) of subsection (i), and "(B) except in the case of paragraph (2)(C), paragraph (5) of subsection (i), shall apply for purposes of this subsection.". (2) The amendment made by this subsection shall take effect on the date of the enactment of this Act. (f) MODIFIED ENDOWMENT CONTRACTS. —Paragraph (2) of section 318(a) of the Community Renewal Tax Relief Act of 2000 (114 Stat. 2763A-645) is repealed, and clause (ii) of section 7702A(c)(3)(A) shall read and be applied as if the amendment made by such paragraph had not been enacted. 26 USC 32. Effective date. 26 USC 32 note. Effective date. 26 USC 1256 note. Effective date. 26 USC 6103 note. Applicability. 26 USC 6224 note. Effective date. 26 USC 6331 note. Applicability. 26 USC 7702A and note.