112 STAT. 2681-909 PUBLIC LAW 105-277—OCT. 21, 1998 defined in section 72(p)(4)) or under any contract referred to in section 72(p)(5)". 26 USC Inote. (b) PROVISION RELATED TO SECTION 311 OF 1997 ACT.— In the case of any capital gain distribution made after 1997 by a trust to which section 664 of the 1986 Code appHes with respect to amounts properly taken into account by such trust during 1997, paragraphs (5)(A)(i)(I), (5)(A)(ii)(I), and (13)(A) of section 1(h) of the 1986 Code (as in effect for taxable years ending on December 31, 1997) shall not apply. (c) AMENDMENT RELATED TO SECTION 506 OF 1997 ACT.— Section 2001(f)(2) of the 1986 Code is amended by adding at the end the following: "For purposes of subparagraph (A), the value of an item shall be treated as shown on a return if the item is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the Secretary of the nature of such item.". (d) AMENDMENTS RELATED TO SECTION 904 OF 1997 ACT. — (1) Paragraph (1) of section 9510(c) of the 1986 Code is amended to read as follows: "(1) IN GENERAL. —Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for— "(A) the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on August 5, 1997) for vaccine-related injury or death with respect to any vaccine— "(i) which is administered after September 30, 1988, and "(ii) which is a taxable vaccine (as defined in section 4132(a)(1)) at the time compensation is paid under such subtitle 2, or "(B) the payment of all expenses of administration (but not in excess of $9,500,000 for any fiscal year) incurred by the Federal Government in administering such subtitle.". (2) Section 9510(b) of the 1986 Code is amended by adding at the end the following new paragraph: " (3) LIMITATION ON TRANSFERS TO VACCINE INJURY COM- PENSATION TRUST FUND.— No amount may be appropriated to the Vaccine Injury Compensation Trust Fund on and after the date of any expenditure from the Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to— "(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and "(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.". (e) AMENDMENTS RELATED TO SECTION 915 OF 1997 ACT. — 26 USC 7508A (1) Section 915(b) of the 1997 Act is amended by inserting note. "or 1998" afl;er "1997". (2) Paragraph (2) of section 6404(h) of the 1986 Code is amended by inserting "Robert T. Stafford" before "Disaster". if) AMENDMENTS RELATED TO SECTION 1012 OF 1997 ACT. —
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