Section
3451,
Pub. L. 97–248, title III, § 301, Sept. 3, 1982,
96 Stat. 576, set forth withholding requirements respecting income tax collected at source on interest, dividends, and patronage dividends.
Section
3452,
Pub. L. 97–248, title III, § 301, Sept. 3, 1982,
96 Stat. 577, related to exemptions from withholding requirements.
Section
3453,
Pub. L. 97–248, title III, § 301, Sept. 3, 1982,
96 Stat. 579;
Pub. L. 97–354, § 3(i)(1), Oct. 19, 1982,
96 Stat. 1690, defined “payor”.
Section
3454,
Pub. L. 97–248, title III, § 301, Sept. 3, 1982,
96 Stat. 580;
Pub. L. 97–354, § 3(i)(2), (3), Oct. 19, 1982,
96 Stat. 1690;
Pub. L. 97–424, title V, § 547(b)(3), Jan. 6, 1983,
96 Stat. 2200, defined the terms “interest”, “dividend”, and “patronage dividend”.
Section
3455,
Pub. L. 97–248, title III, § 301, Sept. 3, 1982,
96 Stat. 583, set forth definitions and other special rules.
Section
3456,
Pub. L. 97–248, title III, § 301, Sept. 3, 1982,
96 Stat. 585, set forth administrative provisions.