[JPRT 105-6-98]
[From the U.S. Government Publishing Office]



 
                                 ERRATA

                          ERRATA FOR JCS-6-98

                          (November 24, 1998)

         GENERAL EXPLANATION OF TAX LEGISLATION ENACTED IN 1998

    1. On page 128, in the second paragraph under the heading 
Effective Date, the parenthetical should be ``(after January 
22, 1999)'' rather than ``(after January 18, 1998)''.
    2. On page 143, the sentence under the heading Effective 
Date should be replaced with the following: ``The provision is 
generally effective on the date of enactment. The requirement 
that the Joint Committee on Taxation prepare a complexity 
analysis with respect to certain legislation is effective with 
respect to legislation considered on and after January 1, 
1999.''
    3. On page 211, the second sentence under Explanation of 
Provision for item 1 (Transfers of bulk imports of wine to 
wineries or beer to breweries) should read: ``Under the 
provision, liability for tax payment shifts to the brewery or 
winery when bulk imports are transferred without payment of 
tax, just as those parties are liable for payment of tax on 
domestically produced beer and wine.''
    4. On page 315 (Appendix Table), the total for fiscal year 
1999 for H.R. 2676 should be ``1,087'' rather than ``1.087''.