One source of confusion may be that two regiments have been designated 106th United States Infantry.
1. Originally constituted as 23d Infantry, New York State Militia in 1862, the regiment was redesignated 106th Infantry in 1917 and was an element of 27th Division throughout World War I. The regiment was reorganized in 1940 to form the 186th Field Artillery and 101st Military Police Battalion. These units served in France, Germany and Italy during World War II.
2. The subject of your inquiry was originally constituted as 10th Infantry, New York State Militia, in 1860 and redesignated 106th Infantry in 1940. Assigned to 27th Infantry Division, it remained so throughout World War II, participating in three officially-designated campaigns in the Pacific Theater of Operations: Eastern Mandates, Western Pacific and Ryukyu Islands.
In 1947, Number One above was again reorganized and redesignated 106th Infantry and assigned to 42d Infantry Division (now 42d Infantry Brigade), New York National Guard, and is the unit which perpetuates the regiment's lineage and honors.