103 STAT. 2412 PUBLIC LAW 101-239—DEC. 19, 1989 26 USC 312. 26 USC 9509. (6) Clause (ii) of section 6654GX2XB) is amended by inserting before the period at the end the following: "(or, if no will is admitted to probate, which is the trust primarily responsible for paying debts, taxes, and expenses of administration). (7) The heading for subparagraph (D) of section 59(j)(2) is amended by striking "OTHERS" and inserting "OTHER". (k) AMENDMENTS RELATED TO SECTION 1015 OF THE 1988 ACT.— 26 USC 6213. (1) Paragraph (3) of section 1015(r) of the 1988 Act is amended by striking "section 6211" and inserting "section 6213". (2) The last sentence of section 6502(a) is amended by striking "enforceable" and inserting "unenforceable". fl) AMENDMENT RELATED TO SECTION 1016 OF THE 1988 ACT.— The subparagraph (E) of section 514(c)(9) added by section 1016 of the 1988 Act is redesignated as subparagraph (F). (m) AMENDMENTS RELATED TO SECTION 1018 OF THE 1988 ACT.— (1) The subsection (f) of section 2503 added by section 1018 of the 1988 Act is redesignated as subsection (g). (2) Paragraph (4) of section 1018(d) of the 1988 Act is amended by inserting the first place it appears" before "and inserting^'. (3) Paragraph (20) of section 1018(u) of the 1988 Act is amended by striking "section 9507(b)" and inserting "section 9509(b)". (4) Subparagraph (B) of section 72(q)(2) is amended by striking "subsection (s)(6)(B))" and inserting "subsection (s)(6)(B)))". (5) Paragraph (10) of section 414(p) is amended by inserting "section" before "403(b)". 26 USC 425. (6) Paragraph (2) of section 1018(1) of the 1988 Act is amended by striking "paragraph (2) and (3)" and inserting "paragraphs (2) and (3)'° (7) Subsections (a)(6) and (b)(3) of section 408 are each amended by striking "(without regard to subparagraph (C)(ii) thereof)". SEC. 7812. AMENDMENTS RELATED TO TITLE II OF THE 1988 ACT. (a) AMENDMENT RELATED TO SECTION 2001 OF THE 1988 ACT. — Subparagraph (C) of section 2001(d)(7) of the 1988 Act is amended by striking "section 6427(g)(l)" and inserting "section 6427(fKl)". (b) AMENDMENT RELATED TO SECTION 2002 OF THE 1988 ACT.— Subsection (d) of section 2002 of the 1988 Act is amended by striking "this section" and inserting "subsections (b) and (c)" and by insert- ing before the period ", and the amendment made by subsection (a)(2) shall take effect as if included in the amendment made by section 521(a)(3) of the Superfund Revenue Act of 1986". (c) AMENDMENTS RELATED TO SECTION 2004 OF THE 1988 ACT.— (1) Paragraph (1) of section 384(e) is amended by striking "build-in gain and inserting "built-in gain". (2) Paragraph (3) of section 453A(b) is amended by striking "(5)." and inserting "(5))." Effective date. (d) AMENDMENT RELATED TO SECTION 2005 OF THE 1988 ACT. — 26 USC 404 note. Section 2005(e) of the 1988 Act is amended by inserting before the period ", except that the amendment made by subsection (a)(1) shall take effect as if included in the amendment made by section 1131(c) of the Tax Reform Act of 1986". SEC. 7813. AMENDMENTS RELATED TO TITLE III OF THE 1988 ACT. (a) AMENDMENT RELATED TO SECTION 3001 OF THE 1988 ACT.— Paragraph (2) of section 6724(d) is amended by redesignating subparagraph (U) as subparagraph (S), by striking "or" at the end of 26 USC 6427. Effective date. 26 USC 4042 note.
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