26 USC § 1465 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
---
identifier: "/us/usc/t26/s1465"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1465 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1465"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]"
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status: "repealed"
---
# [§ 1465. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
Section, , , defined withholding agent.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .