# 26 U.S.C. § 33: Tax withheld at source on nonresident aliens and foreign corporations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s33>. Cite pinpoints as 26 U.S.C. § 33(a)(1).

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).

## Leading cases

- [Rader v. Commissioner, 143 T.C. 376 (2014)](https://www.courtlistener.com/opinion/4562592/rader-v-commissioner/)
- [Brent v. Quinn, 589 F. Supp. 810 (D.V.I. 1984)](https://www.courtlistener.com/opinion/1869403/brent-v-quinn/)

## Connections

Cites: none

Cited by: § 882 Tax on income of foreign corporations connected with United States business; § 1446 Withholding of tax on foreign partners’ share of effectively connected income; § 6211 Definition of a deficiency; § 6401 Amounts treated as overpayments

Derived from: 1939 § 32

## Prior provisions

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

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 13
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 826