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Sec. 33 Tax withheld at source on nonresident aliens and foreign corporations

  • Internal Revenue Code of 1986
  • Chapter 1 -- Normal Taxes and Surtaxes
  • Subchapter A -- Determination of Tax Liability
  • Part IV -- Credits against tax
  • Subpart C -- Refundable credits

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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