PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-521 (17) Subsection (e) of section 305 (relating to dividend reinvestment in stock of public utilities). (18) Subsection (h) of section 306 (relating to stock received in transactions to which 1939 Code applies). (19) Part IV of subchapter C of chapter 1 (relating to insolvency reorganizations). (20) Section 422 (relating to qualified stock options). (21) Section 424 (relating to restricted stock options). (22) Subsection (d) of section 503 (relating to special rule for loans). (23) Paragraph (14) of section 512(b) (relating to modifications applicable in computing unrelated business taxable income). (24) Subsection (c) of section 545 (relating to special adjustment to taxable income). (25) Paragraphs (2), (3), and (4) of section 582(c) (relating to bond, etc., losses and gains of financial institutions). (26) Paragraph (2) of section 585(b) (relating to percentage method). (27) Subsection (i) of section 617 (relating to certain pre-1970 exploration expenditures). (28) Part II of subchapter I of chapter 1 (relating to payments to encourage exploration, etc., for defense purposes). (29) Subparagraphs (C) and (D) of section 861(a)(1) (relating to source rule for interest). (30) Subsection (k) of section 897 (relating to foreign corporations acquired before enactment). (31) Subsection (e) of section 904 (relating to transitional rules for carrybacks and carryovers on the per-country limitation). (32) Subsections (e) and (fK3)(C) of section 907 (relating to transitional rules). (33) Section 1039 (relating to certain sales of low-income housing projects). (34) Part VIII of subchapter O of chapter 1 (relating to distributions pursuant to Bank Holding Company Act). (35) Section 1238 (relating to amortization in excess of depreciation). (36) Subsection (c) of section 1401 (relating to credit against self-employment taxes). (37) Chapter 4 (relating to rules applicable to recovery of excessive profits on Government contracts). (38) Section 1564 (relating to transitional rules in the case of certain controlled corporations). (39) Subsection (b) of section 2010 (relating to phase-in of credit). (40) Subsection (b) of section 2505 (relating to phase-in of credit), (41) Paragraph (3) of section 3402(a) (relating to changes made by section 101 of the Economic Recovery Tax Act of 1981). (42) Section 3510 (relating to credit for increased social security employee taxes and railroad retirement tier 1 employee taxes imposed during 1984). (43) Paragraph (3) of section 6018(a) (relating to phase-in of filing requirement amount). (44) Section 6158 (relating to installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970). 39-194O-91-30:QL3Part2
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