102 STAT. 3592

PUBLIC LAW 100-647—NOV. 10, 1988

26 USC 501.

26 USC 954 note.

26 USC 6601.

(31) Subsection (c) of section 1277 of the 1986 Code is amended
by inserting a closing parenthesis after "section 585(aX2)".

(32) The table of parts for subchapter L of chapter 1 of the
1986 Code is amended by striking out the items relating to parts
n, ffl, and IV and inserting in lieu thereof the following:

'Tart EL Other insurance companies.
"Part EH. Provisions of general application/'

(33) Paragraph (7) of section 6051(a) of the 1986 Code is
amended by adding a comma at the end thereof.

(34) Paragraph (14) of section 1114(b) of the Reform Act is
amended—

(A) by striking out "section 501(cX17)" and inserting in
lieu thereof "section 501(cX17XA)", and

(B) by striking out "duties consists" and inserting in lieu
thereof "duties consist".

(35) Subparagraph (O of section 3121(vX3) of the 1986 Code is
amended by striking out "Saving" and inserting in lieu thereof
"Savings".

(36) Paragraph (4) of section 6652(k) of the 1986 Code is
amended by striking out "or section 6678" and inserting in lieu
thereof "or part II of subchapter B of this chapter".

(37) The table of sections for part I of subchapter N of chapter
1 of the 1986 Code is amended by adding at the end thereof the
following new item:

"Sec. 865. Source rules for personal property sales."

(38) The amendment made by section 1221(bX3XB) of the
Reform Act shall be construed as striking out paragraph (3) of
section 954(e) of the 1986 Code.

(39) The heading of section 861(aX6) of the 1986 Code is
amended by striking out "personal property" and inserting in
lieu thereof "inventory property".

(40) Subsection (a) of section 1296 of the 1986 Code is amended
by inserting a comma after "this subpart".

(41) Subsection (b) of section 7703 of the 1986 Code is amended
by striking out "section 151(eX3)" and inserting in lieu thereof
"section 151(cX3)".

(42) Paragraph (3) of section 1404(c) of the Reform Act is
amended by striking out "section 6601" and inserting in lieu
thereof "section 6601(b)".

(43) Subsection (a) of section 2611 of the 1986 Code is amended
by striking out "mean" and inserting in lieu thereof "means".

(44) Subparagraph (D) of section 3406(hX5) of the 1986 Code is
amended by adding a period at the end thereof.

(45) The table of sections for part III of subchapter C of
chapter 76 of the 1986 Code is amended by adding at the end
thereof the following new item:

"Sec. 7475. Practice fee."

(46) The paragraph added to section 1276(b) of the 1986 Code
by section 1803(aX13XAXiii) of the Reform Act is amended—

(A) by inserting "(3)" before "SPECIAL" in the paragraph
heading,

(B) by inserting a 1 em dash after
heading, and

'PAYMENTS." in the