Internal Revenue Code · 26 U.S.C.
§ 1451. Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1451
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 1 Code section and 6 other regulations
- Regulations
- 2 issued under this section
Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844
Regulations under this section
Treasury regulations (26 CFR) issued under § 1451
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 6 regulations not issued under it
- § 1.61-14 Miscellaneous items of gross income.
- § 1.164-1 Deduction for taxes.
- § 1.6012-1 Individuals required to make returns of income.
- § 1.6012-2 Corporations required to make returns of income.
- § 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983.
- § 301.6211-1 Deficiency defined.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- Subchapter B Application of Withholding Provisions
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.