PUBLIC LAW 100-647— NOV. 10, 1988 102 STAT. 3355

(12) Clause (i) of section 56(a)(l)(C) of the 1986 Code is
amended by striking out "do not apply" and inserting in lieu
thereof "do not apply by reason of section 203, 204, or 251(d) of
such Act".

(13) The heading of paragraph (24) of section 381(c) of the 1986
Code is amended by striking out "RECOVERY ALLOWANCE FOR
RECOVERY PROPERTY" and inserting in lieu thereof "DEPRECIA-
TION DEDUCTION".

(14) Paragraph (5) of section 48(a) of the 1986 Code is
amended —

(A) by striking out "168(jX4)(O" and inserting in lieu
thereof "168(h)(2)(O",

(B) by striking out "168(j)(4)(A)(iii)" and inserting in lieu
thereof "168(h)(2)(A)(iii)",

(C) by striking out "168(j)(4XB)" and inserting in lieu
thereof "168(h)(2)(B)",

(D) by striking out "168(j)(6)" and inserting in lieu thereof

(E) by striking out "168(j)(3)(C)(ii)" and inserting in lieu
thereof "168(hXlXC)(ii)",

(F) by striking out "paragraphs (8) and (9) of section
168(j)" and inserting in lieu thereof "paragraphs (5) and (6)
of section 168(h)", and

(G) by striking out subparagraph (E) and inserting in lieu
thereof the following:

"(E) CROSS REFERENCE.—

"For provision providing special rules for the application of this
paragraph and paragraph (4), see section 168(h)."

(15) The last sentence of section 46(e)(3) of the 1986 Code is
amended —

(A) by striking out "recovery property (within the mean-
ing of section 168)" and inserting in lieu thereof "property
to which section 168 applies",

(B) by striking out "present class life" and inserting in
lieu thereof "class life", and

(C) by striking out "168(g)(2)" and inserting in lieu thereof

(16)(A) Subsection (s) of section 48 of the 1986 Code is amended
by adding at the end thereof the following new paragraph:

"(9) TERMINATION. — This subsection shall not apply to any
property placed in service after December 31, 1985, unless such
property is transition property (as defined in section 49(eXDX"

(B) Paragraph (4) of section 168(f) of the 1986 Code is amended
to read as follows:

"(4) SOUND RECORDINGS. — Any works which result from the
fixation of a series of musical, spoken, or other sounds, regard-
less of the nature of the material (such as discs, tapes, or other
phonorecordings) in which such sounds are embodied."

(17) Paragraph (7) of section 46(c) of the 1986 Code is
amended —

(A) by striking out "recovery property" and inserting in
lieu thereof "property to which section 168 applies",

(B) by striking out "168(c)" each place it appears and
inserting in lieu thereof "168(e>",

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