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26 U.S.C. 33: Tax withheld at source on nonresident aliens and foreign corporationsText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Source CreditEditorial NotesPrior ProvisionsAmendmentsStatutory Notes and Related SubsidiariesEffective Date of Amendment

§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).

( 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.)

Editorial Notes

Prior Provisions

A prior section 33 was renumbered section 27 of this title.

Amendments

1984⁠—Pub. L. 98–369, § 471(c), renumbered section 32 of this title as this section.

Pub. L. 98–369, § 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)”.

Statutory Notes and Related Subsidiaries

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title IV, § 475(b), July 18, 1984, 98 Stat. 847, 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.”