# Pub. L. 111-347: changes to the Internal Revenue Code

2011-01-02, 124 Stat. 3666. Source: <https://www.govinfo.gov/link/plaw/111/public/347>.

## Legislative history

- Bill: [H.R. 847](https://www.congress.gov/bill/111th-congress/house-bill/847)
- House report: [H. Rept. 111-560](https://www.govinfo.gov/content/pkg/CRPT-111hrpt560/html/CRPT-111hrpt560.htm)
- Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669)

## § 5000C: Imposition of tax on certain foreign procurement

- Enacted 26 U.S.C. § 5000C.