94 STAT. 200 26 USC 48.
26 USC 46.
26 USC 56. 26 USC 409A. 26 USC 6699.
26 USC 415. 26 USC 1504. Ante, p. 199. 26 USC 46.
PUBLIC LAW 96-222—APR. 1, 1980 (Ill) Section 48(n)(l)(B)(i) (as amended by clause (i)). (IV) Section 48(n)(2). (V) Section 48(n)(3). (VI) Section 48(n)(4)(A). (iii) The following provisions are each amended by striking out "ESOP each place it appears (other than in any heading) and inserting in lieu thereof "employee plan": (I) Section 46(a)(2). (II) Section 48(n) (as amended by clauses (i) and (ii)). (III) Section 48(o). (IV) Section 56(c). (V) Section 409A (as amended by subparagraph (I) and clauses (i) and (ii)). (VI) Section 6699. (iv) The following provisions are each amended by striking out "leveraged employee" each place it appears and inserting in lieu thereof "employee": (I) Section 415(c)(6)(B)(i). (II) The last sentence of section 1504(a). (HI) Section 4975(e)(7) (other than in the paragraph heading). (v)(I) The heading of subparagraph (E) of section 46(a)(2) is amended by striking out "ESOP" and inserting in lieu thereof "EMPLOYEE PLAN". (II) The subsection heading for section 48(n) is amended by striking out "ESOP" and inserting in lieu thereof "EMPLOYEE PLAN". (III) The subparagraph headings for subparagraphs (A) and (B) of section 48(n)(l) are each amended by striking out "ESOP" and inserting in lieu thereof "EMPLOYEE PLAN".
(rV) The paragraph headings for paragraph (4) of section 48(n) and paragraphs (4), (5), (6), and (7) of section 48(o) are each amended by striking out "ESOP" and inserting in lieu thereof "EMPLOYEE PLAN". (V) The paragraph heading for section 48(o)(3) is amended by striking out "ESOP" and inserting in lieu thereof "EMPLOYEE PLAN". (VI) The subsection heading for subsection (a) of section 409A is amended by striking out "ESOP" and inserting in lieu thereof "TAX CREDIT EMPLOYEE STOCK OWNERSHIP P L A N ".
26 USC 409A.
26 USC 6699.
(VII) The section heading for section 409A is amended by striking out "ESOPS" and inserting in lieu thereof "TAX CREDIT EMPLOYEE STOCK OWNERSHIP PLANS". (VIII) The table of sections for subpart A of part I of subchapter D of chapter 1 is amended by striking out "ESOPS" in the item relating to section 409A and inserting in lieu thereof "tax credit employee stock ownership plans". (IX) The section heading of section 6699 is amended by striking out "ESOP" and inserting in lieu thereof "TAX CREDIT EMPLOYEE STOCK OWNERSHIP PLAN".
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