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”.
