Application of Withholding Provisions
Subchapter B— Application of Withholding Provisions
Editorial Notes
Prior Provisions
A prior subchapter B, consisting of section 1451, acts Aug. 16, 1954, ch. 736, 68A Stat. 359; , Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834, related to tax-free covenant bonds, prior to repeal by Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), , 98 Stat. 844, which repeal was not applicable with respect to obligations issued before , pursuant to section 475(b) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 33 of this title.
Amendments
1986—Pub. L. 99–514, title XVIII, § 1899A(73), , 100 Stat. 2963, substituted “Liability for withheld tax” for “Return and payment of withheld tax” in item 1461.
1984—Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), , 98 Stat. 844, redesignated subchapter C as B, and struck out former subchapter B which related to tax-free covenant bonds.
1976—Pub. L. 94–455, title XIX, § 1901(b)(41), , 90 Stat. 1803, struck out item 1465 “Definition of withholding agent”.