26 U.S.C. § 33
Tax withheld at source on nonresident aliens and foreign corporations
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 33, Tax withheld at source on nonresident aliens and foreign corporations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462053
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Full text
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).
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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally