Bill H.R. 434 · House report H. Rept. 106-19 · Senate report S. Rept. 106-112 · Conference report H. Rept. 106-606 · Bluebook JCT general explanation (2001)
§ 901 Taxes of foreign countries and of possessions of United States
- (j)(5) Pub. L. 106–200 added par. (5).