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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
§ 33
Tax withheld at source on nonresident aliens and foreign corporations
View all text of Subpart C [§ 31 - § 37]
U.S. Code
Notes
§ 33.
Tax withheld at source on nonresident aliens and 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.)