Internal Revenue Code:Sec. 33. Tax withheld at source on nonresident aliens and foreign corporations

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle A - Income Taxes
       CHAPTER 1 - NORMAL TAXES AND SURTAXES
        Subchapter A - Determination of Tax Liability
         PART IV - CREDITS AGAINST TAX
          Subpart C - Refundable Credits
        

Statute

    Sec. 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).
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 13, Sec. 32; renumbered Sec. 33
    and amended Pub. L. 98-369, div.  A, title IV, Sec. 471(c), 474(j),
    July 18, 1984, 98 Stat. 826, 832.)
 

Miscellaneous

                              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.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 874, 882, 1446, 6211,
    6401 of this title.