Section 1441(b) relating to withholding of income tax is amended by inserting after the word “dividends” the following: “(other than dividends paid by a corporation organized under the laws of one of the states or territories of the United States to a corporation organized under the laws of one of the states or territories of the United States)”.
History: 1978, PL 15-87 § 2; amd 2009, PL. 31-8.