PUBLIC LAW 107-16-JUNE 7, 2001 115 STAT. 93 .
"(II) purchasing or discounting accounts receivable, notes, or installment obligations, "(III) engaging in rental and leasing of real and tangible personal property, including entering into leases and purchasing, servicing, and disposing of leases and leased assets, "(IV) rendering services or making facilities available in the ordinary course of a lending or finance business, and "(V) rendering services or making facilities available in connection with activities described in subclauses (I) through (IV) carried on by the corporation rendering services or making facilities available, or another corporation which is a member of the same affiliated group (as defined in section 1504 without regard to section 1504(b)(3)). " (iii) LIMITATION.— The term 'qualifying lending and finance business' shall not include any interest in an entity, if the stock or debt of such entity or a controlled group (as defined in section 267(f)(1)) of ' which such entity was a member was readily tradable on an established securities market or secondary market (as defined by the Secretary) at any time within 3 years before the date of the decedent's death.". (b) EFFECTIVE DATE. —The amendment made by this section shall apply to estates of decedents dying after December 31, 2001. SEC. 573. CLARIFICATION OF AVAILABILITY OF INSTALLMENT PAY- MENT. (a) IN GENERAL. —Subparagraph (B) of section 6166(b)(8) (relating to all stock must be non-readily-tradable stock) is amended to read as follows: "(B) ALL STOCK MUST BE NON-READILY-TRADABLE STOCK. — "(i) IN GENERAL. —No stock shall be taken into account for purposes of applying this paragraph unless it is non-readily-tradable stock (within the meaning of paragraph (7)(B)). "(ii) SPECIAL APPLICATION WHERE ONLY HOLDING COMPANY STOCK IS NON-READILY -TRADABLE STOCK.— If the requirements of clause (i) are not met, but all of the stock of each holding company taken into account is non-readily-tradable, then this paragraph shall apply, but subsection (a)(1) shall be applied by substituting'5 'for'10'. ". (b) EFFECTIVE DATE. —The amendment made by this section shall apply to estates of decedents dying after December 31, 2001. Subtitle I—Other Provisions Applicability. 26 USC 6166 note. 26 USC 6166. Applicability. 26 USC 6166 note. SEC. 581. WAIVER OF STATUTE OF LIMITATION FOR TAXES ON CERTAIN FARM VALUATIONS. If on the date of the enactment of this Act (or at any time within 1 year after the date of the enactment) a refund or credit of any overpayment of tax resulting from the application of section 26 USC 2032A note.