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26 U.S.C. 1451: Repealed.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 119-124 (October 15, 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 Repealed.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.