26 U.S. Code Chapter 3, Subchapter B - Application of Withholding Provisions

Sec. 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 Repealed.]
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) ofPub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 33 of this title.

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”.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


LII has no control over and does not endorse any external Internet site that contains links to or references LII.