26 U.S. Code Chapter 4 - TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS

Sec. 1471. Withholdable payments to foreign financial institutions. 1472. Withholdable payments to other foreign entities. 1473. Definitions. 1474. Special rules.
Prior Provisions

A prior chapter 4, consisting of sections 1481 and 1482, which related to rules applicable to recovery of excessive profits on government contracts, was repealed by Pub. L. 101–508, title XI, § 11801(a)(37),Nov. 5, 1990, 104 Stat. 1388–521.
Section 1481, acts Aug. 16, 1954, ch. 736, 68A Stat. 362; June 21, 1965, Pub. L. 89–44, title VIII, § 809(d)(5)(B), 79 Stat. 168; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§ 1901(a)(157), 1906(b)(13)(A), 1951(b)(14)(A), 90 Stat. 1789, 1834, 1840, related to mitigation of effect of renegotiation of government contracts.
Section 1482, added Pub. L. 85–866, title I, § 62(a),Sept. 2, 1958, 72 Stat. 1648, related to readjustment for repayments made pursuant to price redeterminations.

 

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