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Referenced Laws
Section 865(j)(3)
Section 1
1. Short title This Act may be cited as the Territorial Tax Parity and Clarification Act.
Section 2
2. Modification of source rules for personal property sales in possessions Section 865(j)(3) of the Internal Revenue Code of 1986 is amended by inserting , 932, after 931. The amendments made by this section shall apply to taxable years beginning after December 31, 2023.