WHAT THE LAW DOINCongress, in plain words

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

26 U.S.C. 937: Residence and source rules involving possessions

Created in 2004 by the American Jobs Creation Act of 2004 (Public Law 108-357). Not changed since. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

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

How it got here

Unchanged since the American Jobs Creation Act of 2004, Public Law 108-357 (Oct 22, 2004).

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.