WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 39

26 U.S.C. 4701: Tax on issuer of registration-required obligation not in registered form

Created in 1982 by Public Law 97-248. Changed by 2 later laws. 1 bill in this Congress would change it.

This Congress

  • H.R. 10357 Digital Asset Tax Certainty Act · introduced · would change (c)

How it got here

2010

  • Pub. L. 111–147 amended par. (1) generally. Prior to amendment, text read as follows: "The term 'registration-required obligation' has the same meaning as when used in section 163(f), except that such term shall not include any obligation required to be registered under section 149(… (Hiring Incentives to Restore Employment Act) Law text · (b)

1986

  • Pub. L. 99–514 substituted "section 149(a)" for "section 103(j)". · (b)

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.