---
type: "LegalText"
title: "26 U.S.C. § 1465"
description: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "3"
chapter_name: "WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS"
section: "1465"
citation: "26 U.S.C. § 1465"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s1465"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "ee73b7bf3ec12eed1eca7fcc993181811e9c77e3a985cd9598f10bce32e4e790"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "cafa28d36a546030cc0c77d4cb6b77ee8edbc3a35e4b188374fd07fd59dc94d0"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 1465 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]

## Notes

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

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal 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.