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.