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26 U.S.C. 1451: Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A) , July 18, 1984 , 98 Stat. 844Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
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§1451. Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A) , July 18, 1984 , 98 Stat. 844

Section, 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. The 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.