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Current as of January 01, 2024 | Updated by Findlaw Staff
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).
Cite this article: FindLaw.com - 26 U.S.C. § 33 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 33. Tax withheld at source on nonresident aliens and foreign corporations - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-33/
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