26 U.S.C. § 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).
Source: view the official text
Cited by 45
- 26 CFR § 1.1446(f)-2 — Withholding on the transfer of a non-publicly traded partnership interest.
- 26 CFR § 1.1446(f)-3 — Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
- 26 CFR § 1.1446(f)-4 — Withholding on the transfer of a publicly traded partnership interest.
- 26 CFR § 1.1446-0 — Table of contents.
- 26 CFR § 1.1446-3 — Time and manner of calculating and paying over the 1446 tax.
- 26 CFR § 1.28-1 — Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- 26 CFR § 1.35-1 — Partially tax-exempt interest received by individuals.
- 26 CFR § 1.42A-1 — General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
- 26 CFR § 1.44-1 — Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
- 26 CFR § 1.47-1 — Recomputation of credit allowed by section 38.
- 26 CFR § 1.50A-1 — Determination of amount.
- 26 CFR § 1.50A-3 — Recomputation of credit allowed by section 40.
Show 33 more
- 26 CFR § 1.535-2 — Adjustments to taxable income.
- 26 CFR § 1.545-2 — Adjustments to taxable income.
- 26 CFR § 1.59A-5 — Base erosion minimum tax amount.
- 26 CFR § 1.6016-1 — Declarations of estimated income tax by corporations.
- 26 CFR § 1.6411-2 — Computation of tentative carryback adjustment.
- 26 CFR § 1.6664-2 — Underpayment.
- 26 CFR § 1.669(a)-2 — Rules applicable to section 669 computations.
- 26 CFR § 1.691(b)-1 — Allowance of deductions and credit in respect to decedents.
- 26 CFR § 1.692-1 — Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
- 26 CFR § 1.871-12 — Determination of tax on treaty income.
- 26 CFR § 1.871-8 — Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- 26 CFR § 1.876-1 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- 26 CFR § 1.882-1 — Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income.
- 26 CFR § 1.882-4 — Allowance of deductions and credits to foreign corporations.
- 26 CFR § 1.897-3 — Election by foreign corporation to be treated as a domestic corporation under section 897(i).
- 26 CFR § 1.9200-1 — Deduction for motor carrier operating authority.
- 26 CFR § 301.6096-1 — Designation by individuals for taxable years beginning after December 31, 1972.
- 26 CFR § 301.6226-3 — Adjustments taken into account by partners.
- 26 CFR § 301.9100-18T — Election to include in gross income in year of transfer.
- 26 CFR § 31.3402(m)-1 — Additional withholding allowance.
- 26 CFR § 35.3405-1 — Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.
- 26 CFR § 35.3405-1T — Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).
- 26 CFR § 58.4501-5 — Examples.
- 26 CFR § 601.201 — Rulings and determinations letters.
- 26 U.S.C. § 1446 — Withholding of tax on foreign partners’ share of effectively connected income
- 26 U.S.C. § 6061 — Signing of returns and other documents
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
- 26 U.S.C. § 6211 — Definition of a deficiency
- 26 U.S.C. § 6401 — Amounts treated as overpayments
- 26 U.S.C. § 7408 — Actions to enjoin specified conduct related to tax shelters and reportable transactions
- 26 U.S.C. § 7525 — Confidentiality privileges relating to taxpayer communications
- 26 U.S.C. § 882 — Tax on income of foreign corporations connected with United States business
- 26 U.S.C. § 9816 — Preventing surprise medical bills
Nearby sections (25 sections)
- 25F · Qualified elementary and secondary education scholarships
- 26 · Limitation based on tax liability; definition of tax liability
- 27 · Taxes of foreign countries and possessions of the United States
- 28 · Renumbered § 45C
- 29 · Renumbered § 45K
- 30 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec.…
- 30A · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar.…
- 30B · Alternative motor vehicle credit
- 30C · Alternative fuel vehicle refueling property credit
- 30D · Clean vehicle credit
- 31 · Tax withheld on wages
- 32 · Earned income
- 33 · Tax withheld at source on nonresident aliens and foreign…
- 34 · Certain uses of gasoline and special fuels
- 35 · Health insurance costs of eligible individuals
- 36 · First-time homebuyer credit
- 36A · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec.…
- 36B · Refundable credit for coverage under a qualified health plan
- 36C · Renumbered § 23
- 37 · Overpayments of tax
- 38 · General business credit
- 39 · Carryback and carryforward of unused credits
- 40 · Alcohol, etc., used as fuel
- 40A · Biodiesel and renewable diesel used as fuel
- 40B · Sustainable aviation fuel credit