PUBLIC LAW 110–172—DEC. 29, 2007
121 STAT. 2485
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in furnishing certain public passenger land transportation service’’, and (C) in paragraph (3), by striking ‘‘with respect to fuels used for nontaxable purposes or resold during the taxable year’’. (5) Paragraph (2) of section 35(d) is amended— (A) by striking ‘‘paragraph (2) or (4) of’’, and (B) by striking ‘‘(within the meaning of section 152(e)(1))’’ and inserting ‘‘(as defined in section 152(e)(4)(A))’’. (6) Subsection (b) of section 38 is amended— (A) by striking ‘‘and’’ each place it appears at the end of any paragraph, (B) by striking ‘‘plus’’ each place it appears at the end of any paragraph, and (C) by inserting ‘‘plus’’ at the end of paragraph (30). (7) Paragraphs (2) and (3) of section 45L(c) are each amended by striking ‘‘section 3280’’ and inserting ‘‘part 3280’’. (8) Subsection (c) of section 48 is amended by striking ‘‘subsection’’ in the text preceding paragraph (1) and inserting ‘‘section’’. (9) Paragraphs (1)(B) and (2)(B) of section 48(c) are each amended by striking ‘‘paragraph (1)’’ and inserting ‘‘subsection (a)’’. (10) Clause (ii) of section 48A(d)(4)(B) is amended by striking ‘‘subsection’’ both places it appears. (11)(A) Paragraph (9) of section 121(d) is amended by adding at the end the following new subparagraph: ‘‘(E) TERMINATION WITH RESPECT TO EMPLOYEES OF INTELLIGENCE COMMUNITY.—Clause (iii) of subparagraph (A) shall not apply with respect to any sale or exchange after December 31, 2010.’’. (B) Subsection (e) of section 417 of division A of the Tax Relief and Health Care Act of 2006 is amended by striking ‘‘and before January 1, 2011’’. (12) The last sentence of section 125(b)(2) is amended by striking ‘‘last sentence’’ and inserting ‘‘second sentence’’. (13) Subclause (II) of section 167(g)(8)(C)(ii) is amended by striking ‘‘section 263A(j)(2)’’ and inserting ‘‘section 263A(i)(2)’’. (14)(A) Clause (vii) of section 170(b)(1)(A) is amended by striking ‘‘subparagraph (E)’’ and inserting ‘‘subparagraph (F)’’. (B) Clause (ii) of section 170(e)(1)(B) is amended by striking ‘‘subsection (b)(1)(E)’’ and inserting ‘‘subsection (b)(1)(F)’’. (C) Clause (i) of section 1400S(a)(2)(A) is amended by striking ‘‘subparagraph (F)’’ and inserting ‘‘subparagraph (G)’’. (D) Subparagraph (A) of section 4942(i)(1) is amended by striking ‘‘section 170(b)(1)(E)(ii)’’ and inserting ‘‘section 170(b)(1)(F)(ii)’’. (15) Subclause (II) of section 170(e)(1)(B)(i) is amended by inserting ‘‘, but without regard to clause (ii) thereof’’ after ‘‘paragraph (7)(C)’’. (16)(A) Subparagraph (A) of section 170(o)(1) and subparagraph (A) of section 2522(e)(1) are each amended by striking ‘‘all interest in the property is’’ and inserting ‘‘all interests in the property are’’.
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26 USC 35.
26 USC 121 note.
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