H.R. 367IntroducedHouse · nowSenatePresidentLawIn committeeSec. 2 · H.R. 367
Modification of source rules for personal property sales in possessions
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(a) In general Section 865(j)(3) of the Internal Revenue Code of 1986 is amended by inserting, 932, after 931. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.