Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 33
Tax withheld at source on nonresident aliens and foreign corporations
Official textgovinfo.govlast amended
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).
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Nearby sections (25 sections)
- 25E · Previously-owned clean vehicles
- 26 · Limitation based on tax liability; definition of tax liability
- 27 · Taxes of foreign countries and possessions of the United States
- 28 · [§28. Renumbered §45C]
- 29 · [§29. Renumbered §45K]
- 30 · [§30. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A),…
- 30A · [§30A. Repealed. Pub. L. 115–141, div. U, title IV,…
- 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 · [§36A. Repealed. Pub. L. 113–295, div. A, title II,…
- 36B · Refundable credit for coverage under a qualified health plan
- 36C · [§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