PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2423 (C) by striking "specially denatured distilled spirits" in paragraph (2) and inserting "distilled spirits free of tax". (2) Subsection (a) of section 5276 is amended by striking "Except as provided in subsection (c)," and inserting "Except as otherwise provided in this section,", (p) AMENDMENT RELATED TO SECTION 6185 OF THE 1988 ACT.— Paragraph (3) of section 953(d) is amended by striking "(as defined in section 1503(d))" and inserting "for purposes of section 1503(d) with- out regard to paragraph (2)(B) thereof. (q) AMENDMENT RELATED TO SECTION 6152 OF THE 1988 ACT.— Subparagraph (C) of section 2056(b)(7) is amended by striking "an annuity and inserting "an annuity included in the gross estate of the decedent under section 2039". (r) AMENDMENT RELATED TO SECTION 6177 OF THE 1988 ACT.— Subclause (III) of section 148(f)(4)(B)(iii) is amended by striking "such date of issuance, or the date" and inserting "such date of issuance or the date". (s) AMENDMENTS RELATED TO SECTION 6180 OF THE 1988 ACT.— (1) Paragraph (1) of section 142(i) is amended by inserting "IN GENERAL.—" after "(1)". (2) The paragraph (3) of section 146(g) added by section 6180 of the 1988 Act is redesignated as paragraph (4). (3) Paragraph (3) of section 147(c) is amended by inserting a comma after "mass commuting facility" each place it appears. (t) AMENDMENTS RELATED TO SECTION 6183 OF THE 1988 ACT.— Subclause (II) of section 148(fK4XCXii) is amended by striking "on behalf of' and inserting "to make loans to". (u) AMENDMENTS RELATED TO SECTION 6228 OF THE 1988 ACT.— (1) The section 7520 added by section 6228 of the 1988 Act is redesignated as section 7521. (2) The table of sections for chapter 77 is amended by striking the item added by section 6228 of the 1988 Act and inserting the following: "Sec. 7521. Procedures involving taxpayer interviews." (v) AMENDMENTS RELATED TO SECTION 6242 OF THE 1988 ACT.— (1) The section 6712 added by section 6242 of the 1988 Act is redesignated as section 6713. (2) The table of sections for part I of subchapter B of chapter 68 is amended by striking the item added by section 6242 of the 1988 Act and inserting the following: "Sec. 6713. Disclosure or use of information by preparers of returns." (w) AMENDMENT RELATED TO SECTION 6253 OF THE 1988 ACT.— Section 6253 of the 1988 Act is amended by inserting ", as amended 26 USC 168. by title I of this Act," after "1986 Code". SEC. 7817. EFFECTIVE DATE. 26 USC 1 note. Except as otherwise provided in this part, any amendment made by this part shall take effect as if included in the provision of the 1988 Act to which such amendment relates. PART II—AMENDMENTS RELATED TO REVENUE ACT OF 1987 SEC. 7821. AMENDMENTS RELATED TO SUBTITLE B. (a) AMENDMENTS RELATED TO SECTION 10202 OF THE 1987 ACT.—
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