26 USC 33 - Sec. 33. Tax withheld at source on nonresident aliens and foreign corporations
26 USC - US Code - Title 26: Internal Revenue Code (January 2002)
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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).
Prior Provisions
A prior section 33 was renumbered section 27 of this title.
AMENDMENTS 1984 - Pub. L. 98-369, Sec. 471(c), renumbered section 32 of this title as this section.
Pub. L. 98-369, Sec. 474(j), amended section generally, striking out ''and on tax-free covenant bonds'' after ''foreign corporations'' in section catchline, and, in text, substituting ''as a credit against the tax imposed by this subtitle'' for ''as credits against the tax imposed by this chapter'', and striking out designation ''(1)'' before ''the amount of tax withheld'', and '', and (2) the amount of tax withheld at source under subchapter B of chapter 3 (relating to interest on tax-free covenant bonds)'' after ''on foreign corporations)''.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 475(b) of Pub. L. 98-369 provided that: ''The amendments made by subsections (j) and (r)(29) (amending this section and sections 12, 164, 1441, 1442, 6049, and 7701 of this title and repealing section 1451 of this title) shall not apply with respect to obligations issued before January 1, 1984.''
Section Referred To In Other Sections
This section is referred to in sections 874, 882, 1446, 6211, 6401 of this title.
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