98 STAT. 756 Ante, p. 722. Ante, p. 755.
26 USC 1016. 26 USC 1035. 26 USC 1201. 26 USC 1232A. 26 USC 1351.
26 USC 1503.
PUBLIC LAW 98-369—JULY 18, 1984 "(B) Section 805(a)(5) (relating to operations loss deduction). "(C) Section 832(c)(5) (relating to certain capital losses)." (C) Paragraph (3) of section 953(b), as redesignated by subparagraph (A), is amended by— (i) striking out "section 809(c)(1)" and inserting in lieu thereof "section 803(a)(l)", and (ii) by striking out "section 809(c)(2)" and inserting in lieu thereof "section 803(a)(2)", and (iii) by striking out "section 809(d)(2)" and inserting in lieu thereof "section 805(a)(2)". (D) Paragraph (2) of section 953(a) is amended by striking out ", (2), and (3)" and inserting in lieu thereof "and (2)". (E) Paragraph (4) of section 953(b), as redesignated by subparagraph (A), is amended by striking out "paragraph (4)" and inserting in lieu thereof "paragraph (3)", (14) Paragraph (17) of section 1016(a) is amended by striking out "section 818(b)" each place it appears and inserting in lieu thereof "section 811(b)". (15) Paragraph (1) of section 1035(b) (defining endowment contract) is amended by striking out "section 801" and inserting in lieu thereof "section 816". (16) Paragraph (1) of section 1201(b) (relating to cross references) is amended by striking out "section 802(a)(2)" and inserting in lieu thereof "section 801(a)(2)". (17) Subparagraph (B) of section 1232A(c)(4) (relating to original issue discount) is amended by striking out "section 818(b)" and inserting in lieu thereof "section 811(b)". (18)(A) Paragraph (1) of section 1351(a) (relating to treatment of recoveries of foreign expropriation losses) is amended by striking out "802" each place it appears and inserting in lieu thereof "801". (B) Paragraph (2) of section 1351(c) (relating to amount of recovery) is amended by striking out "section 810(c)" and inserting in lieu thereof "section 807(c)". (C) Paragraph (3) of section 1351(i) (relating to adjustments for succeeding years) is amended by striking out "section 812" and inserting in lieu thereof "section 810". (19XA) Subsection (c) of section 1503 (relating to special rules for application of certain losses against income of insurance companies taxed under section 802) is amended by striking out "section 802" each place it appears and inserting in lieu thereof "section 801". (B) Paragraph (1) of section 1503(c) is amended by striking out the third sentence. (C) The subsection heading of section 1503(c) is amended by striking out "SECTION 802" and inserting in lieu thereof "SECTION 801".
26 USC 1504. 26 USC 1561.
(20) Subsections (b)(2), (c)(D, and (c)(2)(A) of section 1504 (defining affiliated group) are each amended by striking out "section 802" and inserting in lieu thereof "section 801". (21XA) Subsection (a) of section 1561 (relating to limitations on certain multiple tax benefits in the case of certain controlled corporations) is amended— (i) by striking out paragraphs (3) and (4), by adding "and" at the end of paragraph (1), and by striking out the comma
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