Page:United States Statutes at Large Volume 98 Part 1.djvu/900

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PUBLIC LAW 98-000—MMMM. DD, 1984

98 STAT. 852

26 USC 4975.

26 USC 6047. 26 USC 6058. 26 USC 6104. 26 USC 6652. 26 USC 7207. 26 USC 7476.

26 USC 7701.

26 USC 4973.

26 USC 6047.

26 USC 409, 409A. Ante, p. 848. 26 USC 41. Ante, p. 826.

PUBLIC LAW 98-369—JULY 18, 1984 lieu thereof "or an individual retirement annuity (as defined in section 408)". (46) Paragraph (1) of section 4975(e) is amended— (A) by striking out "or 405(a)", (B) by striking out "or a retirement bond described in section 409", (C) by striking out "annuity, or bond" and inserting in lieu thereof "or annuity", and (D) by striking out "account, or bond" and inserting in lieu thereof "or account". (47) Section 6047 is amended by striking out subsection (c) and by redesignating subsections (d), (e), and (0 as subsections (c), (d), and (e), respectively. (48) Subsection (e) of section 6058 is amended by striking out paragraph (2) and by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively. (49) Clause (i) of section 6104(a)(1)(B) is amended by striking out ", 403(a), or 405(a)" and inserting in lieu thereof "or 403(a)". (50) Subsection (f) of section 6652 is amended by striking out "and bond purchase". (51) Section 7207 is amended by striking out "or (c)". (52) Subsection (c) of section 7476 is amended by striking out paragraph (3), by striking out ", or" at the end of paragraph (2) and inserting in lieu thereof a period, and by adding ", or" at the end of paragraph (1). (53) Paragraph (37) of section 7701(a) is amended by striking out subparagraph (C), by striking out ", and" at the end of subparagraph (B) and inserting in lieu thereof a period, and by adding "and" at the end of subparagraph (A). (54) The table of sections of subpart A of part I of subchapter D of chapter 1 is amended by striking out the items relating to sections 405 and 409. (55) The section heading for section 4973 is amended by striking out "CERTAIN INDIVIDUAL RETIREMENT ANNUITIES, AND CERTAIN RETIREMENT BONDS" and inserting in lieu thereof "AND CERTAIN INDIVIDUAL RETIREMENT ANNUITIES". (56) The table of sections for chapter 43 is amended by striking out "certain individual retirement annuities, and certain retirement bonds" in the item relating to section 4973 and inserting in lieu thereof "and certain individual retirement annuities". (57) The section heading for section 6047 is amended by striking out "AND BOND PURCHASE". (58) The table of sections for subpart B of part III of subchapter A of chapter 61 is amended by striking out "and bond purchase" in the item relating to section 6047. (59) The first sentence of section 3107 of title 31, United States Code, is amended by inserting before the period ", as in effect before the enactment of the Tax Reform Act of 1984". (e) SECTION 409A REDESIGNATED AS SECTION 409.— (1) The section heading for section 409A is amended by strikj^g out "SEC. 409A." and inserting in lieu thereof "SEC. 409.". (2) Subsection (c)(l)(A)(i) of old section 44G is amended by striking out "section 409A" and inserting in lieu thereof "section 409".