Page:United States Statutes at Large Volume 98 Part 3.djvu/1083

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PUBLIC LAW 98-000—MMMM. DD, 1984

CONCURRENT RESOLUTIONS—JUNE 29, 1984

98 STAT. 3455

"(ii) any property which was treated as 15-year real property under this section (as in effect before the amendments made by the Tax Reform Act of 1984)." (4) In subclause (II) of section 168(j)(4)(E)(ii) of the Code (as added by section 31(a) of the bill) insert "under the lease" after "placed in service". (5) In subclause (I) of section 48(a)(5)(B)(ii) of the Code (as added by section 31(b) of the bill) strike out "and" at the end thereof and insert in lieu thereof "or". (6) In subclause (I) of section 48(a)(5)(B)(iii) (as added by section 31(b) of the bill), strike out "to which section 47(a)(7) applies" and insert in lieu thereof "used under a qualifying lease (as defined in section 47(a)(7)(C))". (7) In subclause (II) of section 48(a)(5)(B)(iii) of the Code (as added by section 31(b) of the bill), strike out "the lease" and insert in lieu thereof "a lease" (8) In section 7701(e)(3) of the Code (as added by section 31(e) of the bill), strike out the matter following subparagraph (B) thereof and preceding subparagraph (C) thereof. (9) In each of subparagraphs (C), (D), and (E) of section 7701(e)(3) of the Code (as added by section 31(e) of the bill) strike out "The" and insert in lieu thereof "For purposes of subparagraph (A), the". (10) In subparagraph (A) of section 7701(e)(4) of the Code (as added by section 31(e) of the bill), insert ", cogeneration facility, alternative energy facility, or water treatment works facility" after "qualified solid waste disposal facility" in the matter preceding clause (i). (11) In paragraph (5) of section 7701(e) of the Code (as added by section 31(e) of the bill) strike out "section 168" and insert in lieu thereof "section 168(c)(2)(F)". (12) In subparagraph (A) of section 31(g)(8) of the bill, insert at the end thereof "For purposes of the preceding sentence, the term '15year real property includes 18-year real property." (13) In clause (i) of section 31(g)(llXB) of the bill, strike out "maximum of units" and insert in lieu thereof "maximum number of units". (14) In clause (i) of section 31(g)(15XA) of the bill, insert "by the taxpayer" after "placed in service". (15) In paragraph (17) of section 31(g) of the bill, strike out "section 168(c)(l)(D)" in the matter preceding subparagraph (A) and insert in lieu thereof "section 168(c)(2)(D)", (16) In clause (ii) of section 31(g)(17)(J) of the bill, insert "written" before "commitment". (17) In clause (ii) of section 31(g)(17)(L) of the bill— (A) strike out "Internal Revenue Code" and insert in lieu thereof "Internal Revenue Code of 1954", and (B) strike out "in existence". (18) In subparagraph (M) of section 31(g)(17) of the bill, insert; "and" after "center ". (19) In subparagraph (D) of section 31(g)(20) of the bill— (A) insert "to a tax-exempt entity" after "sublease", and (B) insert ", 168a)(8)(A)," after "sections 168(j)(6)(A)". (20) In section 1274(c)(2) of the Code (as added by section 41(a) of the bill), strike out "is less than" and insert in lieu thereof "is less than or equal to". (21) In the subpart heading for subpart B of part V of subchapter P of chapter 1 of the Code (as added by section 41(a) of the bill), strike out "on Bonds".