{"identifier":"/us/usc/t26/s33","title":26,"num":"\u00a7\u202f33.","heading":"Tax withheld at source on nonresident aliens and foreign corporations","text":"\u00a7\u202f33.\nTax withheld at source on nonresident aliens and foreign corporations\nThere 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).","url":"https://projectusc.org/usc/t26/s33.html","content":[{"t":"sec","id":"/us/usc/t26/s33","children":[{"t":"num","text":"\u00a7\u202f33."},{"t":"heading","text":"Tax withheld at source on nonresident aliens and foreign corporations"},{"t":"content","text":"\n","children":[{"t":"p","text":"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).","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}