26 USC § 1451 - Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
---
identifier: "/us/usc/t26/s1451"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1451 - Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1451"
section_name: "Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]"
chapter_number: 3
chapter_name: "WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS"
subchapter_number: "B"
subchapter_name: "Application of Withholding Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1451. Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
Section, acts , ; , , , related to tax-free covenant bonds. The repeal was not applicable with respect to obligations issued before , pursuant to , set out as an Effective Date of 1984 Amendment note under .