105–34, § 213(e)(1), to reflect the probable intent of Congress. (P) and substituting “, and” for the period at the end of subpar. 107–147, § 415(a), which directed striking “and” at end of subpar. 108–311, § 408(a)(5)(A), substituted “ Medicare Advantage MSA” for “ Medicare+Choice MSA”. (S) and (T) as (U) and (V), respectively.Ģ006-Subsec. (S) and (T) and redesignated former subpars. See Effective and Termination Dates of 2010 Amendment note below. (a) related to limitation based on amount of tax with a special rule for taxable years 2000 through 2011.Ģ010-Subsec. (B) which read as follows: “section 59A (relating to environmental tax),”. (P) which read as follows: “section 860K (relating to treatment of transfers of high-yield interests to disqualified holders),”.Ģ017-Subsec.