Subchapter B. Application of Withholding Provisions

• § 1451 - Repealed.
• § 1461 - Liability for withheld tax
• § 1462 - Withheld tax as credit to recipient of income
• § 1463 - Tax paid by recipient of income
• § 1464 - Refunds and credits with respect to withheld tax
• § 1465 - Repealed.