96 STAT. 590
26 USC 6413.
PUBLIC LAW 97-248—SEPT. 3, 1982 or 3451 is paid with respect to any payment of remuneration, interest, dividends, or other amounts,". (11) Subsection (b) of section 6413 is amended— (A) by striking from the heading of such subsection the words "OF CERTAIN EMPLOYMENT TAXES", and (B) by striking out "or 3402 is paid or deducted with respect to any payment of remuneration" and inserting in lieu thereof "3402 or 3451 is paid or deducted with respect to any payment of remuneration, interest, dividends, or other amount". (12) The heading for section 6413 is amended to read as follows: "SEC. 6413. SPECIAL RULES APPLICABLE TO CERTAIN TAXES UNDER SUBTITLE C."
(13) The table of sections for subchapter B of chapter 65 is amended by striking out the item relating to section 6413 and inserting in lieu thereof the following: "Sec. 6413. Special rules applicable to certain taxes under subtitle C."
26 USC 6654.
26 USC 7215.
26 USC 7654. 26 USC 7701.
(14) Subsections (e)(1) and (g)(3) of section 6654 (relating to failure by individuals to pay estimated income tax) are amended by inserting ", interest, dividends, and patronage dividends" after "tax withheld at source on wages". (15) The last sentence of section 7215(b) (relating to offenses with respect to collected taxes) is amended to read as follows: "For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages or amounts subject to withholding under subchapter B of chapter 24 (whether or not created by the payment of such wages or amounts) shall not be considered to be circumstances beyond the control of a person." (16) Subsection (d) of section 7654 (relating to coordination of United States and Guam individual income taxes) is amended by inserting "subchapter A o f before "chapter 24". (17)^ Section 7701(a)(16) (defining the term "withholding agent") is amended by striking out "or 1461" and inserting in lieu thereof "1461 or 3451". (b) CLERICAL AMENDMENTS.—
(1) The heading of subtitle C is amended to read as follows:
"Subtitle C—Employment Taxes and Collection of Income Tax at Source". (2) The table of subtitles for the Internal Revenue Code of 1954 is amended by striking out the item relating to subtitle C and inserting in lieu thereof the following: "SUBTITLE C. Employment taxes and collection of income tax at source."
(3) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking out the item relating to section 31 and inserting in lieu thereof the following: "Sec. 31. Tax withheld on wages, interest, dividends, and patronage dividends."
(4) Chapter 24 is amended by striking out the chapter heading and inserting in lieu thereof the following:
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