The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 1058: Transfers of securities under certain agreements

Created in 1978 by Public Law 95-345. Not changed since. 1 bill in this Congress would change it.

past change
enacted this Congress
proposed

This Congress

H.R. 10357 Digital Asset Tax Certainty Act · introduced · would change (a), (d)

How it got here

Unchanged since Public Law 95-345 (Aug 15, 1978).

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.