Section 3451, Pub. L. 97–248, title III, § 301, Sept. 3, 1982, 96 Stat. 576, set forth withholding requirements respecting income tax collected at source on interest, dividends, and patronage dividends. Section 3452, Pub. L. 97–248, title III, § 301, Sept. 3, 1982, 96 Stat. 577, related to exemptions from withholding requirements. Section 3453, Pub. L. 97–248, title III, § 301, Sept. 3, 1982, 96 Stat. 579; Pub. L. 97–354, § 3(i)(1), Oct. 19, 1982, 96 Stat. 1690, defined payor. Section 3454, Pub. L. 97–248, title III, § 301, Sept. 3, 1982, 96 Stat. 580; Pub. L. 97–354, § 3(i)(2), (3), Oct. 19, 1982, 96 Stat. 1690; Pub. L. 97–424, title V, § 547(b)(3), Jan. 6, 1983, 96 Stat. 2200, defined the terms interest, dividend, and patronage dividend. Section 3455, Pub. L. 97–248, title III, § 301, Sept. 3, 1982, 96 Stat. 583, set forth definitions and other special rules. Section 3456, Pub. L. 97–248, title III, § 301, Sept. 3, 1982, 96 Stat. 585, set forth administrative provisions.