{"data":{"id":"us/26-u.s.c.-33","jurisdiction":"us","citation":"26 U.S.C. § 33","heading":"Tax withheld at source on nonresident aliens and foreign corporations","body":"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).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"459d98fdb3ba4e7f78e3b82a6a659eabb949b8be4ffa914bbacc9181a153a88f","source_id":"us","stale":false,"prev":"us/26-u.s.c.-32","next":"us/26-u.s.c.-34"},"notice":"GroundRules: Original legal text. Not legal advice."}