PUBLIC LAW 109–135—DEC. 21, 2005
119 STAT. 2639
(bb) Paragraph (12) of section 501(c) is amended— (1) by striking ‘‘subparagraph (C)(iii)’’ in subparagraph (F) and inserting ‘‘subparagraph (C)(iv)’’, and (2) by striking ‘‘subparagraph (C)(iv)’’ in subparagraph (G) and inserting ‘‘subparagraph (C)(v)’’. (cc) Clause (ii) of section 501(c)(22)(B) is amended by striking ‘‘clause (ii) of paragraph (21)(B)’’ and inserting ‘‘clause (ii) of paragraph (21)(D)’’. (dd) Paragraph (1) of section 512(b) is amended by striking ‘‘section 512(a)(5)’’ and inserting ‘‘subsection (a)(5)’’. (ee)(1) Subsection (b) of section 512 is amended— (A) by redesignating paragraph (18) (relating to the treatment of gain or loss on sale or exchange of certain brownfield sites), as added by section 702 of the American Jobs Creation Act of 2004, as paragraph (19), and (B) by moving such paragraph to the end of such subsection. (2) Subparagraph (E) of section 514(b)(1) is amended by striking ‘‘section 512(b)(18)’’ and inserting ‘‘section 512(b)(19)’’. (3) Paragraph (6) of section 529(c) is amended by striking ‘‘education individual retirement account’’ and inserting ‘‘Coverdell education savings account’’. (ff)(1) Subsection (b) of section 530 is amended by striking paragraph (3) and by redesignating paragraphs (4) and (5) as paragraphs (3) and (4), respectively. (2) Clause (ii) of section 530(b)(2)(A) is amended by striking ‘‘paragraph (4)’’ and inserting ‘‘paragraph (3)’’. (gg) Subparagraph (H) of section 613(c)(4) is amended by inserting ‘‘(including in situ retorting)’’ after ‘‘and retorting’’. (hh) Subparagraph (A) of section 856(g)(5) is amended by striking ‘‘subsection (c)(6) or (c)(7) of section 856’’ and inserting ‘‘paragraph (2), (3), or (4) of subsection (c)’’. (ii) Paragraph (6) of section 857(b) is amended— (1) in subparagraph (E), by striking ‘‘subparagraph (C)’’ and inserting ‘‘subparagraphs (C) and (D)’’, and (2) in subparagraph (F)— (A) by striking ‘‘subparagraph (C) of this paragraph’’ and inserting ‘‘subparagraph (C) or (D)’’, and (B) by striking ‘‘subparagraphs (C) and (D)’’ and inserting ‘‘subparagraphs (C), (D), and (E)’’. (jj) Subparagraph (C) of section 881(e)(1) is amended by inserting ‘‘interest-related dividend received by a controlled foreign corporation’’ after ‘‘shall apply to any’’. (kk) Clause (ii) of section 952(c)(1)(B) is amended— (1) by striking ‘‘clause (iii)(III) or (IV)’’ and inserting ‘‘subclause (II) or (III) of clause (iii)’’, and (2) by striking ‘‘clause (iii)(II)’’ and inserting ‘‘clause (iii)(I)’’. (ll) Clause (i) of section 954(c)(1)(C) is amended by striking ‘‘paragraph (4)(A)’’ and inserting ‘‘paragraph (5)(A)’’. (mm) Subparagraph (F) of section 954(c)(1) is amended by striking ‘‘Net income from notional principal contracts.’’ after ‘‘Income from notional principal contracts.—’’. (nn) Paragraph (23) of section 1016(a) is amended by striking ‘‘1045(b)(4)’’ and inserting ‘‘1045(b)(3)’’. (oo) Paragraph (1) of section 1256(f) is amended by striking ‘‘subsection (e)(2)(C)’’ and inserting ‘‘subsection (e)(2)’’.
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