26 USC Ch. 4: Front Matter
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26 USC Ch. 4: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 4-TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
Jump To: MiscellaneousPrior Provisions

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.

        

Editorial Notes

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sections 1481 and 1482, which related to rules applicable to recovery of excessive profits on government contracts, was repealed by Pub.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.