26 U.S.C. § 1451
Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844
[§ 1451. Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A) , July 18, 1984 , 98 Stat. 844 ]
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Cited by 9
- 26 CFR § 1.1451-1 — Tax-free covenant bonds issued before January 1, 1934.
- 26 CFR § 1.1451-2 — Exemptions from withholding under section 1451.
- 26 CFR § 1.164-1 — Deduction for taxes.
- 26 CFR § 1.6012-1 — Individuals required to make returns of income.
- 26 CFR § 1.6012-2 — Corporations required to make returns of income.
- 26 CFR § 1.6049-2 — Interest and original issue discount subject to reporting in calendar years before 1983.
- 26 CFR § 1.61-14 — Miscellaneous items of gross income.
- 26 CFR § 301.6211-1 — Deficiency defined.
- 26 U.S.C. § 1441 — Withholding of tax on nonresident aliens
Nearby sections (25 sections)
- 1400Z-1 · Designation
- 1400Z-2 · Special rules for capital gains invested in opportunity zones
- 1401 · Rate of tax
- 1402 · Definitions
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations
- 1443 · Foreign tax-exempt organizations
- 1444 · Withholding on Virgin Islands source income
- 1445 · Withholding of tax on dispositions of United States real…
- 1446 · Withholding of tax on foreign partners’ share of effectively…
- 1451 · Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A),…
- 1461 · Liability for withheld tax
- 1462 · Withheld tax as credit to recipient of income
- 1463 · Tax paid by recipient of income
- 1464 · Refunds and credits with respect to withheld tax
- 1465 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4,…
- 1471 · Withholdable payments to foreign financial institutions
- 1472 · Withholdable payments to other foreign entities
- 1473 · Definitions
- 1474 · Special rules
- 1491 · Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111…
- 1493 · Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966,…
- 1494 · Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111…