Pub. L. 106-519 Nov. 15, 2000

114 Stat. 2432 · Changed 5 sections of the Code

Bill H.R. 4986 · House report H. Rept. 106-845 · Senate report S. Rept. 106-416 · Bluebook JCT general explanation (2001)

§ 56 Adjustments in computing alternative minimum taxable income

  • § 56 Pub. L. 106–519 inserted “or under section 114” before the period at end of first sentence in concluding provisions.

§ 275 Certain taxes

  • (a) Pub. L. 106–519, § 4(2)(B), inserted at end “A rule similar to the rule of section 943(d) shall apply for purposes of…
  • (a)(4) Pub. L. 106–519, § 4(2)(A), added subpar. (C).

§ 864 Definitions and special rules

  • (e)(3) Pub. L. 106–519 designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).

§ 903 Credit for taxes in lieu of income, etc., taxes

  • § 903 Pub. L. 106–519 substituted “114, 164(a),” for “164(a)”.

§ 999 Reports by taxpayers; determinations

  • (c)(1) Pub. L. 106–519 inserted “941(a)(5),” after “908(a),”.