PUBLIC LAW 98-369—JULY 18, 1984
98 STAT. 839
(r) TECHNICAL AND CONFORMING AMENDMENTS TO OTHER PROVI-
SIONS.— (1) SECTION 56.—
(A) Subsection (c) of section 56 (defining regular tax deduction) is amended— (i) by striking out "subpart A of part IV other than sections 39 and 44G" and inserting in lieu thereof "subparts A, B, and D of part IV", and (ii) by amending the last sentence to read as follows: "For purposes of the preceding sentence, the amount of the credit determined under section 38 for any taxable year shall be determined without regard to the employee stock ownership credit determined under section •" • 41." (B) Subparagraph (A) of section 56(e)(l) is amended by striking out clauses (i), (ii), (iii), and (iv) and inserting in lieu >' ' thereof the following: "(i) section 27 (relating to foreign tax credit), and y "(ii) section 38 (relating to general business credit),
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exceed". ' (2) SECTION 86.—Paragraph (1) of section 86(f) (relating to treatment as pension or annuity for certain purposes) is amended by striking out "section 43(c)(2)" and inserting in lieu thereof "section 32(c)(2)". (3) SECTION 87.—Section 87 (relating to alcohol fuel credit included in income) is amended to read as follows: "SEC. 87. ALCOHOL FUEL CREDIT. "Gross income includes the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a)." (4) SECTION I03.—Clause (iv) of section 103(b)(6)(F) (relating to certain capital expenditures not taken into account) is amended by striking out "section 44F(b)(2)(A)" and inserting in lieu thereof "section 30(b)(2)(A)". (5) SECTION 108.—Subparagraph (B) of section 108(b)(2) (relating to reduction of tax attributes in title 11 case or insolvency) is "' amended to read as follows:
26 USC 56.
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Ante, p. 827. Ante, p. 826.
Ante, p. 826. Pos^, p. 1158.
26 USC 87.
Ante, p. 832. 26 USC 103.
26 USC 108. 11 USC 101 et
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"(B) RESEARCH CREDIT AND GENERAL BUSINESS CREDIT.—
"l P ^-j,
Any carryover to or from the taxable year of a discharge of an amount for purposes of determining the amount allowable as a credit under— "(i) section 30 (relating to credit for increasing re- Ante, p. 826. search activities), or "(ii) section 38 (relating to general business credit). Ante, p. 827. For purposes of this subparagraph, there shall not be taken into account any portion of a carryover which is attributable to the employee stock ownership credit determined under section 41." Ante, p. 826. (6) SECTION 129.—
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(A) Paragraph (2) of section 129(b) (relating to earned 26 USC 129. income limitation) is amended by striking out "section 44A(e)(2)" and inserting in lieu thereof "section 21(d)(2)". (B) Paragraph (1) of section 129(e) (defining dependent care assistance) is amended by striking out "section 44A(c)(2)" and inserting in lieu thereof "section 21(b)(2)".
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