102 STAT. 3342

PUBLIC LAW 100-647—NOV. 10, 1988

Public Law 100-647
100th Congress

An Act

Nov. 10,1988
[H.R. 4333]

Technical and

Miscellaneous

Revenue Act of

1988.

26 USC 1 note.

To make technical corrections relating to the Tax Reform Act of 1986, and for other

purposes.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; ETC.

(a) SHORT TITLE.—This Act may be cited as the "Technical and
Miscellaneous Revenue Act of 1988".

(b) DEFINITIONS.—For purposes of this Act-

CD 1986 CODE—The term "1986 Code" means the Internal
Revenue Code of 1986.

(2) REFORM ACT.—Except where incompatible with the intent,
the term "Reform Act" means the Tax Reform Act of 1986.

(c) CLERICAL AMENDMENT.—Paragraph (29) of section 7701(a) of
the 1986 Code is amended by striking out "of 1954" and inserting in
lieu thereof "of 1986".

(d) TABLE OF CONTENTS.—

TITLE I—TECHNICAL CORRECTIONS TO TAX REFORM ACT OF 1986

Sec. 1001. Amendments related to title I of the Reform Act.

Sec. 1002. Amendments related to title II of the Reform Act.

Sec. 1003. Amendments related to title III of the Reform Act.

Sec. 1004. Amendments related to title IV of the Reform Act.

Sec. 1005. Amendments related to title V of the Reform Act.

Sec. 1006. Amendments related to title VI of the Reform Act.

Sec. 1007. Amendments related to title VII of the Reform Act.

Sec. 1008. Amendments related to title VIII of the Reform Act.

Sec. 1009. Amendments related to title IX of the Reform Act.

Sec. 1010. Amendments related to title X of the Reform Act.

Sec. 1011. Amendments related to parts I and II of subtitle A of title XI of the

Reform Act.
Sec. 1011A. Amendments related to parts ffl and IV of subtitle A of title XI of the

Reform Act,

Sec, 1011B. Amendments related to subtitles B and C of title XI of the Reform Act
Sec. 1012. Amendments related to title XII of the Reform Act.
Sec. 1013. Amendments related to title XIII of the Reform Act.
Sec. 1014. Amendments related to title XIV of the Reform Act.
Sec. 1015. Amendments related to title XV of the Reform Act.
Sec. 1016. Amendments related to title XVI of the Reform Act
Sec. 1017. Amendments related to title XVII of the Reform Act
Sec. 1018. Amendments related to title XVHI of the Reform Act.
Sec. 1019. Effective date.

TITLE H-AMENDMENTS RELATED TO TAX PROVISIONS IN OTHER
LEGISLATION

Sec. 2001. Amendments related to Superfund Revenue Act of 1986.

Sec. 2002. Amendments related to Harbor Maintenance Revenue Act of 1986.

Sec. 2003, Amendments related to Omnibus Budget Reconciliation Act of 1986.

Sec. 2004. Amendments related to the Revenue Act of 1987,

Sec. 2005. Amendments related to Pension Protection Act and full funding limi-
tations.

Sec, 2006. Amendments related to section 9201 of the Omnibus Budget Reconcilia-
tion Act of 1987.