Pub. L. 94-455, tit. X, pt. VI, sec. 1067
REPORTS BY SECRETARY.
SEC. 1067. REPORTS BY SECRETARY. (a) Reports to the Congress.— As soon after the close of each calendar year as the data become available, the Secretary shall transmit a report to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate setting forth, for that calendar year— (1) the number of reports filed under section 999(a) of the Internal Revenue Code of 1954 for taxable years ending with or within such taxable year, (2) the number of such reports on which the taxpayer indicated international boycott participation or cooperation (within the meaning of section 999 (b)(3) of such Code), and (3) a detailed description of the manner in which the provisions of such Code relating to international boycott activity have been administered during such calendar year. (b) Initial List.— The Secretary of the Treasury shall publish an initial list of those countries which may require participation in or cooperation with an international boycott as a condition of doing business within such country, or with the government, a company, or a national of such country (within the meaning of section 999(b) of the Internal Revenue Code of 1954) within 30 days after the enactment of this Act.