of this section, see section 6662. . (b) Application of section 751 to indirect dispositions of investment services partnership interests (1) In general Subsection (a) of section 751 is amended by striking or at the end of paragraph (1), by inserting or at the end of paragraph (2), and by inserting after paragraph (2) the following new paragraph: (3) investment services partnership interests held by the partnership, . (2) Certain distributions treated as sales or exchanges Subparagraph (A) of section 751(b)(1) is amended by striking or at the end of clause (i), by inserting or at the end of clause (ii), and by inserting after clause (ii) the following new clause: (iii) investment services partnership interests held by the partnership, . (3) Application of special rules in the case of tiered partnerships Subsection (f) of section 751 is amended— (A) by striking or at the end of paragraph (1), by inserting or at the end of paragraph (2), and by inserting after paragraph (2) the following new paragraph: (3) an investment services partnership interest held by the partnership, , and (B) by striking partner. and inserting partner (other than a partnership in which it holds an investment services partnership interest). . (4) Investment services partnership interests