26 U.S.C. § 33

Tax withheld at source on nonresident aliens and foreign corporations

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).

( 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.)