§1451 — Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]

30 cases·5 followed·1 distinguished·2 overruled·22 cited—17% support

Statute Text — 26 U.S.C. §1451

[§ 1451. Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 359; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834, related to tax-free covenant bonds. The repeal was not applicable with respect to obligations issued before Jan. 1, 1984, pursuant to section 475(b) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 33 of this title.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.1451-1 Tax-free covenant bonds issued before January 1, 1934
Treas. Reg. §Treas. Reg. §1.1451-1(a) Rates of withholding—(1) Rate of 2 percent.
Treas. Reg. §Treas. Reg. §1.1451-1(b) Date of issue.
Treas. Reg. §Treas. Reg. §1.1451-1(c) Extended maturity date.
Treas. Reg. §Treas. Reg. §1.1451-1(d) Covenant in trust deed.
Treas. Reg. §Treas. Reg. §1.1451-1(e) Notation showing date of issue.
Treas. Reg. §Treas. Reg. §1.1451-1(f) Effect of withholding on income taxes of bondholder and issuing corporation—(1) Federal tax.
Treas. Reg. §Treas. Reg. §1.1451-1(g) Alien resident of Puerto Rico.
Treas. Reg. §Treas. Reg. §1.1451-1(h) Other rules for withholding of tax under section 1451.
Treas. Reg. §Treas. Reg. §1.1451-1(i) The tax required to be withheld by the fiduciary in accordance with paragraph (f) of § 1.
Treas. Reg. §Treas. Reg. §1.1451-2 Exemptions from withholding under section 1451
Treas. Reg. §Treas. Reg. §1.1451-2(a) Claiming personal exemptions.
Treas. Reg. §Treas. Reg. §1.1451-2(b) Claiming residence in United States.
Treas. Reg. §Treas. Reg. §1.1451-2(c) Other exemptions.

30 Citing Cases

Llwellyn Greene-Thapedi, Petitioner 126 T.C. No. 1 · 2006

d in 1996, with the enactment of sec. 6404(h) (as currently designated), by the Taxpayer Bill of Rights 2, Pub. L. 104-168, sec. 302(a), 110 (continued...) o - 17 - Id. at 233, 1988-3 C.B. at 723. In the Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 1451, 111 Stat. 1054, Congress enacted section 6512(b) (4), which clarifies that in determining an overpayment pursuant to section 6512 (b) , the Tax Court has no jurisdiction to "restrain or review any credit or reduction made by the Secretary u

Thomas E. Hogan, III & Sheila M. Hogan, Petitioners · 1999

taxpayer rather than credited against another year. See Savage v. Commissioner, 112 T.C. 46, 50 (1999). Moreover, we noted in Winn-Dixie that section 6512(b)(4) restricts our jurisdiction in two situations. 4 Sec. 6512(b)(4) was added to the Code by sec. 1451(b) of the Taxpayer Relief Act of 1997, Pub. L. 105-34, 111 Stat. 788, 1054. - 8 - "First, we may not restrain or prevent respondent from reducing a refund by way of credit or reduction pursuant to section 6402. Second, we may not review the

Winn-Dixie Stores, Inc. and Subsidiaries, Petitioner 110 T.C. No. 23 · 1998

Section 6512(b)(4), was added to the Code by section 1451(b) of the Taxpayer Relief Act of 1997, Pub.

Board of Trustees of the IBT Local 863 Pension Fund v. C & S Wholesale Grocers, Inc. 802 F.3d 534 · Cir.

Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Board of Trustees of Trucking Employees of North Jersey, Welfare Fund, Inc.-Pension Fund, Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Robert C. Holmes 377 F.3d 288 · Cir.

Trustees of the Plumbers & Pipefitters National Pension Fund v. Plumbing Services, Inc. 791 F.3d 436 · Cir.

United States v. Fayez Damra 621 F.3d 474 · Cir.

United States v. Fayez Damra · Cir.

United States v. Mubarak Hamed 976 F.3d 825 · Cir.

Sofco Erectors, Inc. v. Trustees of the Ohio Operating Eng'rs Pension Fund 15 F.4th 407 · Cir.

Holland v. Atlas Alloys Co. 36 F. App'x 482 · Cir.

Richard S. & Mary L. Garcia, Petitioner · 2002

Edward Turney Savage, Petitioner 112 T.C. No. 5 · 1999

Elliot G. Steinberg, Petitioner T.C. Memo. 1999-311 · 1999

Logan v. Commissioner 86 T.C. 1222 · 1986

Husky Oil Co. v. Commissioner 83 T.C. 717 · 1984

Smith v. Commissioner 77 T.C. 1181 · 1981

Maxcy v. Commissioner 59 T.C. 716 · 1973

Aiken Industries, Inc. v. Commissioner 56 T.C. 925 · 1971

Estate of Bloch v. Commissioner 44 T.C. 815 · 1965

Estate of Ogarrio v. Commissioner 40 T.C. 242 · 1963

United States v. Ernst Jacob GmbH & Co. KG · Cir.

Delaware County v. Federal Housing Finance Agency 747 F.3d 215 · Cir.

Malachinski, Leon S. v. CIR · Cir.

Central States Areas v. Pioneer Ranch Limite · Cir.

Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund v. Kero Leasing Corp. 377 F.3d 288 · Cir.

The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party the Bituminous Coal Operators' Association, Incorporated, Intervenor, and International Union, United Mine Workers of America, Party in Interest. The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party the Bituminous Coal Operators' Association, Incorporated, Intervenor, and International Union, United Mine Workers of America, Party in Interest. The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, 4 Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party and the Bituminous Coal Operators' Association, Incorporated International Union, United Mine Workers of America, Parties in Interest. The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the 6 United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party and the Bituminous Coal Operators' Association, Incorporated International Union, United Mine Workers of America, Parties in Interest 368 F.3d 385 · Cir.

Apache Stronghold v. USA 95 F.4th 608 · Cir.

Apache Stronghold v. USA · Cir.