# Pub. L. 106-200: changes to the Internal Revenue Code

2000-05-18, 114 Stat. 305. Source: <https://www.govinfo.gov/link/plaw/106/public/200>.

## Legislative history

- Bill: [H.R. 434](https://www.congress.gov/bill/106th-congress/house-bill/434)
- House report: [H. Rept. 106-19](https://www.govinfo.gov/content/pkg/CRPT-106hrpt19/html/CRPT-106hrpt19.htm)
- Senate report: [S. Rept. 106-112](https://www.govinfo.gov/content/pkg/CRPT-106srpt112/html/CRPT-106srpt112.htm)
- Conference report: [H. Rept. 106-606](https://www.govinfo.gov/content/pkg/CRPT-106hrpt606/html/CRPT-106hrpt606.htm)
- Bluebook: [JCT general explanation (2001)](https://www.govinfo.gov/app/details/CPRT-107JPRT72236)

## § 901: Taxes of foreign countries and of possessions of United States

- § 901(j)(5): Pub. L. 106–200 added par. (5).

## § 7652: Shipments to the United States

- § 7652(b)(3): Pub. L. 106–200, § 602(b), amended generally par. (3) heading and text of par. (3) introductory provisions and subpar. (A). Prior to amendment, text of par. (3) introductory provisions and subpar. (A) read as follows: “Beginning with the calendar quarter ending September 30, 1975, and quarterly thereafter, the Secretary shall determine the amount of all taxes imposed by, and collected during the quarter under, the internal revenue laws of the United States on articles produced in the Virgin Islands and transported to the United States. The amount so determined less 1 percent and less the estimated amount of refunds or credits shall be subject to disposition as follows:
- § 7652(h): Pub. L. 106–200, § 602(c), added subsec. (h).