PUBLIC LAW 99-514—OCT. 22, 1986
100 STAT. 2857
(9) Section 6699 is amended— (A) by striking out "section 44G" each place it appears in subsections (a) and (c)(2)(B) and inserting in lieu thereof "section 41", and (B) by striking out "section 44Gr(c)(l)(B)" in subsection (a)(4) and inserting in lieu thereof "section 41(c)(l)(B)". (10) Subsection (a) of section 6411 is amended by striking out "or unused business credit" in the second sentence thereof and inserting in lieu thereof "unused research credit, or unused business credit", (11) Subparagraph (A) of section 460t)X2) is amended by striking out "48(l)(3)(A)(vii)" in the table contained in such subparagraph and inserting in lieu thereof "48(l)(3)(A)(viii)". (12) Paragraph (1) of section 1630)) of the Tax Reform Act of 1984 is amended by inserting "(as amended by sections 211, 314, and 474 of this Act)" after "Section 6501". (13) Section 6501 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection: "(n) DEFICIENCIES ATTRIBUTABLE TO ELECTION OF CERTAIN CRED-
ITS.—The period for assessing a deficiency attributable to any election under section 40(f) or 510') (or any revocation thereof) shall not expire before the date 1 year after the date on which the Secretary is notified of such election (or revocation)." (14) Subsection (k) of section 6501 is amended by striking out "an investment credit carryback, or a work incentive program carryback, or a new employee credit carryback" and inserting in lieu thereof "or a credit carryback (as defined in section 6511(d)(4)(C))". (15) Subsection (h) of section 6511 (relating to limitations on credit or refund) is amended— (A) by striking out "section 6501(q)(l)(B)" in paragraph (1) and inserting in lieu thereof "section 6501(m)(l)(B)", and (B) by striking out "section 6501(q)(2)(B)" in paragraph (2) and inserting in lieu thereof "section 6501(m)(2)(B)". (16) Paragraph (1) of section 665(d) is amended by striking out "subpart A of part IV" and inserting in lieu thereof "part IV" SEC. 1848. AMENDMENTS RELATED TO SECTION 491 OF THE ACT.
(a) Paragraph (9) of section 46(f) (relating to special rule for additional credit) is hereby repealed. (b) Subparagraph (A) of section 401(c)(2) (defining earned income) is amended by striking out "sections 404 and 405(c)' and inserting in lieu thereof "section 404". (c) Subparagraph (D) of section 404(a)(8) is amended by striking out "the deductions allowed by this section and section 405(c)" and inserting in lieu thereof "the deduction allowed by this section". (d) The second sentence of section 2039(e) is amended by striking out "or a bond described in paragraph (3)". (e)(1) Section 6704 is amended— (A) by striking out "section 6047(e)" each place it appears in subsection (a) and inserting in lieu thereof "section 6047(d)", and (B) by striking out "section 6047(e)" in the section heading and inserting in lieu thereof "section 6047(d)". (2) Subsection (e) of section 6047 is amended by adding at the end thereof the following new paragraph:
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