---
kind: "section"
citation: "26 U.S.C. § 1465"
title: "26"
title_heading: "Internal Revenue Code"
number: "1465"
heading: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/1465"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations"
  - "Subchapter B — Application of Withholding Provisions"
---

# [§1465. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789 — repealed]



## Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 360, defined withholding agent.

### Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.