Page:United States Statutes at Large Volume 98 Part 3.djvu/1090

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PUBLIC LAW 98-000—MMMM. DD, 1984

98 STAT. 3462

CONCURRENT RESOLUTION S — J U N E 29, 1984

(B) strike out "section 131(b)(2)(F)" and insert in lieu thereof "section 121(b)(2)(F)". (69) In section 1445(b)(2) of the Code (as added by section 129(a) of the bill), strike out "penalty or perjury" and insert in lieu thereof "penalty of perjury". (70) Strike out subparagraph (B) of section 1445(d)(1) of the Code (as added by section 129(a) of the bill) and insert in lieu thereof the following: "(B) in the case of— "(i) any transferor's agent, the transferor is a foreign corporation or such agent has actual knowledge that such affidavit is false, or "(ii) any transferee's agent, such agent has actual knowledge that such affidavit is false,". (71) In clause (ii) of section 367(a)(3)(B) of the Code (as added by section 131(a) of the bill), strike out "installment obligation" and insert in lieu thereof "installment obligations". (72) In clause (i) of section 136(c)(7)(A) of the bill, strike out "before April 15, 1984" and insert in lieu thereof "on April 5, 1984". (73) In section 879(a) of the Code (as amended by section 139(a) of the bill), strike out "community" and insert in lieu thereof "community income". (74) In subsection (c) of section 111 of the Code (as added by section 171 of the bill), insert "or adjustment" after "the recovery". (75) At the end of subparagraph (B) of section 179(d)(l) of the bill, add the following new sentence: "For purposes of the preceding sentence, the term '15-year real property' includes 18-year real property". (76) In paragraph (6) of section 809(g) of the Code (as added by section 211 of the bill) insert "of a subsidiary" after "tax reserves". (77) In paragraph (1) of section 817(h) of the Code (as added by section 211 of the bill) strike out "For purposes of the preceding sentence" and insert in lieu thereof "For purposes of this paragraph and paragraph (2)". (78) In section 219 of the bill— (A) strike out "APPLICATION OF SECTION 6001" and insert in lieu thereof "AUTHORITY TO REQUIRE CERTAIN INFORMATION", and (B) strike out "exercising his authority under section 6001 of the Internal Revenue Code of 1954 to require" and insert in lieu thereof "requiring". (79) In the table of contents of the bill after the item relating to section 218, insert the following new item: "Sec. 219. Clarification of authority to require certain information."

(80) In subclause (II) of section 465(c)(7)(D)(ii) of the Code (as added by section 432(a) of the bill), strike out "20 percent" and insert in lieu thereof "10 percent". (81) In section 419(a)(2) of the Code (as added by section 511 of the bill), strike out "they testify" and insert in lieu thereof "they satisfy". (82) In section 419(c)(3)(A) of the Code (as added by section 511 of the bill), strike out "the aggregate amount" and insert in lieu thereof "the aggregate amount (including administrative expenses)".