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