Current through Pub. L. 119-100Open in workspace

§ 33 Tax withheld at source on nonresident aliens and foreign corporations

There shall be allowed as a credit against the tax imposed by this subtitle the amount of tax withheld at source under subchapter A of chapter 3 (relating to withholding of tax on nonresident aliens and on foreign corporations).

(Aug. 16, 1954, ch. 736, 68A Stat. 13, § 32; renumbered § 33 and amended Pub. L. 98–369, div. A, title IV, §§ 471(c), 474(j), July 18, 1984, 98 Stat. 826, 832.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 33

Source: decipher.legal/usc/26/33 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)