26Title 26The US tax code, read & explained

26 U.S.C. § 33

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

51 words · amended 1 times · cited by 9 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed July 18, 1984 by the Deficit Reduction Act of 1984.

Every change, newest first (2)
  1. July 18, 1984Deficit Reduction Act of 1984
  2. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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).