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26 U.S.C. § 1451 — Repealed.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. 844]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section33&num=0&edition=prelim).
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Source location: Title 26, Chapter 3, § 1451; chapter-003-withholding-of-tax-on-nonresident-aliens-and-foreign-corporations.md
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### Statutory Notes
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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section33&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
There shall be allowed as a credit against the tax imposed by this subtitle the amount of tax withheld at source under subchapter A of chapter 3 (relating to withholding of tax on nonresident aliens and on foreign corporations).
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Federal law — U.S. Code and appendices · legal_authorities
Page 2538
TITLE 26—INTERNAL REVENUE CODE
[§ 1451
(5) Definitions
Any term used in this subsection which is
also used under section 1445 shall have the
same meaning as when used in such section.
(6) Regulations
The Secretary shall prescribe such regula-
tions or other guidance as may be necessary to
carry out the purposes of this subsection, in-
cluding regulations providing for exceptions
from the provisions of this subsection.
(g) Regulations
The Secretary shall prescribe such regulations
as may be necessary to carry out the purposes of
this section, including—
(1) regulations providing for the application
of this section in the case of publicly traded
partnerships, and
(2) regulations providing—
(A) that, for purposes of section 6655, the
withholding tax imposed under this section
shall be treated as a tax imposed by section
11 and any partnership required to pay such
tax shall be treated as a corporation, and
(B) appropriate adjustments in applying
section 6655 with respect to such withholding
tax.
(Added Pub. L. 99–514, title XII, § 1246(a), Oct. 22,
1986, 100 Stat. 2582; amended Pub. L. 100–647, title
I, § 1012(s)(1)(A), Nov. 10, 1988, 102 Stat. 3526; Pub.
L. 101–239, title VII, § 7811(i)(6), Dec. 19, 1989, 103
Stat. 2410; Pub. L. 115–97, title I, §§ 13001(b)(3)(D),
13501(b), Dec. 22, 2017, 131 Stat. 2098, 2139; Pub. L.
115–141, div. U, title IV, § 401(a)(199), Mar. 23, 2018,
132 Stat. 1193.)
Editorial Notes
AMENDMENTS
2018—Pub. L. 115–141 substituted ‘‘Withholding of
tax’’ for ‘‘Withholding tax’’ in section catchline.
2017—Subsec. (b)(2)(B). Pub. L. 115–97, § 13001(b)(3)(D),
substituted ‘‘section 11(b)’’ for ‘‘section 11(b)(1)’’.
Subsecs. (f), (g). Pub. L. 115–97, § 13501(b), added sub-
sec. (f) and redesignated former subsec. (f
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1451
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