§ 33. Tax withheld at source on nonresident aliens and foreign corporations
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/usc/title-26/section-33A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.)
Connections29 cite this · traces to 3
Cited by 29 sections · top 21
U.S. Code
- § 32Earned income
- § 7701Definitions
- § 164Taxes
- § 6049Returns regarding payments of interest
- § 1441Withholding of tax on nonresident aliens
- § 27Taxes of foreign countries and possessions of the United States
- § 12Cross references relating to tax on corporations
- § 1442Withholding of tax on foreign corporations
- § 1451Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
statutes-at-large
- Public Law 87–834
- Public Law 186
- Public Law 92–178
- Public Law 403
- Public Law 96–222To make technical corrections related to the Revenue Act of 1978
- Public Law 94–164To change certain income tax provisions of the Internal Revenue Code of 1954, and for other purposes
- Public Law 186
- Public Law 94–12To amend the Internal Revenue Code of 1954 to provide for a refund of 1874 individual income taxes, to increase the low income allowance and the percentage standard deduction, to provide a credit for personal exemptions and a credit for certain earned income, to increase the investment credit and th
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 96–603To amend the Internal Revenue Code of 1954 to simplify private foundation return and reporting requirements, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
8 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 13
- Pub. L. 98–369, div. A, title IV
- 98 Stat. 826
- Pub. L. 98–369, § 471(c)
- Pub. L. 98–369, § 474(j)
- Pub. L. 98–369, div. A, title IV, § 475(b)
- 98 Stat. 847
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§ 33
Tax withheld at source on nonresident aliens and foreign corporations
Stat.×20
U.S.C.×9
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 13
Pub. L.Pub. L. 98–369, div. A, title IV
Stat.98 Stat. 826
Pub. L.Pub. L. 98–369, § 471(c)
Cites 11 · showing 8Cited by 29 across 2 sources