Sec. 14503. Modification to source rules involving possessions
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/bill/115/hr/1/eas/section-14503A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection (b)(2) of Section 937 of the Internal Revenue Code of 1986 is amended by inserting , but only to the extent such income is attributable to an office or fixed place of business within the United States (determined under the rules of Section 864(c)(5)) before the period at the end. Subsection (j)(3) of section 865 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, 2018.