98 STAT. 836
PUBLIC LAW 98-369—JULY 18, 1984 -u fj.. w< ^.
for '30' each place it appears in subparagraph (B) thereof. "(iii) CERTIFIED HISTORIC STRUCTURE.—The term 'cer!,-?', tified historic structure' means a quaUfied rehabilitated building which meets the requirements of section 48(g)(3)." 26 USC 46. (2) Subclause (II) of section 46(c)(8)(F)(ii) is amended by striking out "section 46(a)(2)(C)" and inserting in lieu thereof "subsection (b)(2)". (3)(A) Paragraph (1) of section 46(e) is amended— (i) by striking out "and the $25,000 amount specified under subparagraphs (A) and (B) of subsection (a)(3)", and ^ (ii) by striking out "such items" and inserting in lieu thereof "such qualified investment". (B) Paragraph (2) of section 46(e) is amended by striking out "the items described therein" and inserting in lieu thereof "qualified investment". (4)(A) Paragraphs (1) and (2) of section 46(f) are each amended " by striking out "no credit shall be allowed by section 38" and inserting in lieu thereof "no credit determined under subsection (a) shall be allowed by section 38". (B) Paragraphs (1) and (2) of section 46(1) are each amended by striking out "the credit allowable by section 38" each place it appears and inserting in lieu thereof "the credit determined under subsection (a) and allowable by section 38". ,jj (C) Subparagraph (B) of section 46(f)(4) is amended by striking out "the credit allowed by section 38" and inserting in lieu thereof "the credit determined under subsection (a) and allowed by section 38". ii- .u,&ii.k (5) Paragraph (8) of section 46(f) is amended— (A) by striking out "the credit allowable under section 38" each place it appears and inserting in lieu thereof "the credit determined under subsection (a) and allowable under section 38", and (B) by striking out "(within the meaning of subsection (a)(7)(C))" and inserting in lieu thereof "(within the meaning of the first sentence of subsection (c)(3)(B))". (6) Paragraph (2) of section 46(g) is amended by striking out "the limitation of subsection (a)(3)" and inserting in lieu thereof "the limitation of section 38(c)". .;.: C^) Paragraph (1) of section 46(h) is amended—
V (A) by striking out "the credit allowable to the organization under section 38" and inserting in lieu thereof "the credit determined under subsection (a) and allowable to the organization under section 38", and (B) by striking out "the limitation contained in subsection (a)(3)" and inserting in lieu thereof "the limitation contained in section 38(c)". 26 USC 47. (8) Paragraphs (5) and (6) of section 47(a) are each amended by _, striking out "under section 46(b)" and inserting in lieu thereof "under section 39". (9) Subsection (c) of section 47 is amended by striking out "subpart A" and inserting in lieu thereof "subpart A, B, or D". 26 USC 48. (10) Subparagraph (B) of section 48(c)(3) is amended by striking out "section 46(b)" and inserting in lieu thereof "section 39".
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