# Pub. L. 106-519: changes to the Internal Revenue Code

2000-11-15, 114 Stat. 2432. Source: <https://www.govinfo.gov/link/plaw/106/public/519>.

## Legislative history

- Bill: [H.R. 4986](https://www.congress.gov/bill/106th-congress/house-bill/4986)
- House report: [H. Rept. 106-845](https://www.govinfo.gov/content/pkg/CRPT-106hrpt845/html/CRPT-106hrpt845.htm)
- Senate report: [S. Rept. 106-416](https://www.govinfo.gov/content/pkg/CRPT-106srpt416/html/CRPT-106srpt416.htm)
- Bluebook: [JCT general explanation (2001)](https://www.govinfo.gov/app/details/CPRT-107JPRT72236)

## § 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

- § 275(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 paragraph (4)(C).”
- § 275(a)(4): Pub. L. 106–519, § 4(2)(A), added subpar. (C).

## § 864: Definitions and special rules

- § 864(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

- § 999(c)(1): Pub. L. 106–519 inserted “941(a)(5),” after “908(a),”.