Subchapter B –
Application of Withholding Provisions
Pathway
Title 26 > Subtitle A > Chapter 3 > Subchapter B
Details
- Reference: Subchapter B
- Legend: Application of Withholding Provisions
- USCode Year: 2013
Provision Content
Prior Provisions
A prior subchapter B, consisting of section 1451, acts Aug. 16, 1954, ch. 736, 68A Stat. 359; Oct. 4, 1976, 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), July 18, 1984, 98 Stat. 844, which repeal was not applicable with respect to obligations issued before Jan. 1, 1984, 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), Oct. 22, 1986, 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), July 18, 1984, 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), Oct. 4, 1976, 90 Stat. 1803, struck out item 1465 Definition of withholding agent.
U.S. Encyclopedia of Law Coverage
Part III – Recovery Zone Bonds in the Legal Encyclopedia: Income Taxes
In this entry about Part III – Recovery Zone Bonds, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
Topic Map
- Title 26/Subtitle A/Chapter 3/Subchapter B/Section 1451 – [Repealed. Pub. L. 98-369, Div. A, Title IV, §474(R)(29)(A), July 18, 1984, 98 Stat. 844]
- Title 26/Subtitle A/Chapter 3/Subchapter B/Section 1461 – Liability For Withheld Tax
- Title 26/Subtitle A/Chapter 3/Subchapter B/Section 1462 – Withheld Tax As Credit to Recipient of Income
- Title 26/Subtitle A/Chapter 3/Subchapter B/Section 1463 – Tax Paid By Recipient of Income
- Title 26/Subtitle A/Chapter 3/Subchapter B/Section 1464 – Refunds and Credits With Respect to Withheld Tax
- Title 26/Subtitle A/Chapter 3/Subchapter B/Section 1465 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(156), Oct. 4, 1976, 90 Stat. 1789]
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