PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 1091 (C) Subsection (b) of section 4092 is amended by striking "section 4041(c)(4)" and inserting "section 4041(c)(2)". (D) Subsection (g) of section 4261 (as redesignated by title X) is amended by inserting "on that flight" after "dedicated". (E) Paragraph (1) of section 1609(h) of such Act is 26 USC 4091 amended by striking "paragraph (3)(A)(i)" and inserting note. " paragraph (3)(A)". (F) Paragraph (4) of section 1609(h) of such Act is amended by inserting before the period "or exclusively for the use described in section 4092(b) of such Code". (5) AMENDMENTS RELATED TO SECTION leie. — (A) Subparagraph (A) of section 593(e)(1) is amended by inserting "(and, in the case of an S corporation, the accumulated adjustments account, as defined in section 1368(e)(1))" after "1951,". (B) Paragraph (7) of section 1374(d) is amended by adding at the end the following new sentence: "For purposes of applying this section to any amount includible in income by reason of section 593(e), the preceding sentence shall be applied without regard to the phrase '10-year'.". (6) AMENDMENTS RELATED TO SECTION I62I. — (A) Subparagraph (A) of section 860L(b)(l) is amended in the text preceding clause (i) by striking "after the startup date" and inserting "on or after the startup date". (B) Paragraph (2) of section 860L(d) is amended by striking "section 8601(c)(2)" and inserting "section 8601(b)(2)". (C) Subparagraph (B) of section 860L(e)(2) is amended by inserting "other thsin foreclosure property" after "any permitted asset". (D) Subparagraph (A) of section 860L(e)(3) is amended by striking "if the FASIT" and all that follows and inserting the following new flush text after clause (ii): "if the FASIT were treated as a REMIC and permitted assets (other than cash or cash equivalents) were treated as qualified mortgages.". (E)(i) Paragraph (3) of section 860L(e) is amended by adding at the end the following new subparagraph: "(D) INCOME FROM DISPOSITIONS OF FORMER HEDGE ASSETS.— Paragraph (2)(A) shall not apply to income derived from the disposition of— "(i) an asset which was described in subsection (c)(1)(D) when first acquired by the FASIT but on the date of such disposition was no longer described in subsection (c)(l)(D)(ii), or "(ii) a contract right to acquire an asset described in clause (i).". (ii) Subparagraph (A) of section 860L(e)(2) is amended by inserting "except as provided in paragraph (3)," before "the receipt. (g) AMENDMENTS RELATED TO SUBTITLE G. — (1) EXTENSION OF PERIOD FOR CLAIMING REFUNDS FOR ALCO- 26 USC 6427 HOL FUELS.—Notwithstanding section 6427(i)(3)(C) of the note. Internal Revenue Code of 1986, a claim filed under section 6427(f) of such Code for any period after September 30, 1995, and before October 1, 1996, shall be treated as timely filed
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