26 U.S.C. § 1463
Tax paid by recipient of income
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 1463, Tax paid by recipient of income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463118
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Full text
If—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Omnibus Budget Reconciliation Act of 1989House: no recorded tallySenate: 87–7
- Small Business Job Protection Act of 1996