§ 33. Tax withheld at source on nonresident aliens and foreign corporations

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 13, § 32 · 68A Stat. 13

   Enacted · 26 U.S.C. § 33

   Aug. 16, 1954, ch. 736, 68A Stat. 13, § 32

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 13, § 32

2. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 § 471(c) · 98 Stat. 494

   Changed · 26 U.S.C. § 33

   Pub. L. 98–369, § 471(c), renumbered section 32 of this title as this section

   Source evidence

   Code amendment note
   Pub. L. 98–369, § 471(c), renumbered section 32 of this title as this section.

   Enacted provision · exact public law section
   (c) Sections Moved to Appropriate Place in Part IV.— (1) Designation.— The following sections of such part IV are henceforth to be designated in accordance with the following table: Old section number: New section number: New subpart designation:  44A  21 A  37  22 A  44C  23 A  41  24 A  33  27 B  44H  28 B  44D  29 B  44F  30 B  31  31 C  43  32 C  32  33 C  39  34 C  45  35 C  44E  40 D  44G  41 D (2) Placed in appropriate subparts.— Each section for which paragraph (1) provides a new section number is hereby moved to the appropriate place in the appropriate subpart of such part IV.

   Effective date note
   Pub. L. 98–369, div. A, title IV, § 475(b), July 18, 1984, 98 Stat. 847, provided that: “The amendments made by subsections (j) and (r)(29) [amending this section and sections 12, 164, 1441, 1442, 6049, and 7701 of this title and repealing section 1451 of this title] shall not apply with respect to obligations issued before January 1, 1984.”

3. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 § 474(j) · 98 Stat. 494

   1. Amended · 26 U.S.C. § 33

      Pub. L. 98–369, § 474(j), amended section generally

   2. Struck · 26 U.S.C. § 33

      Pub. L. 98–369, § 474(j), striking out “and on tax-free covenant bonds” after “foreign corporations” in section catchline, and, in text

   3. Substituted · 26 U.S.C. § 33

      Pub. L. 98–369, § 474(j), substituting “as a credit against the tax imposed by this subtitle” for “as credits against the tax imposed by this chapter”

   4. Struck · 26 U.S.C. § 33

      Pub. L. 98–369, § 474(j), striking out designation “(1)” before “the amount of tax withheld”, and “, and (2) the amount of tax withheld at source under subchapter B of chapter 3 (relating to interest on tax-free covenant bonds)” after “on foreign corporations)”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 98–369, § 474(j), amended section generally, striking out “and on tax-free covenant bonds” after “foreign corporations” in section catchline, and, in text, substituting “as a credit against the tax imposed by this subtitle” for “as credits against the tax imposed by this chapter”, and striking out designation “(1)” before “the amount of tax withheld”, and “, and (2) the amount of tax withheld at source under subchapter B of chapter 3 (relating to interest on tax-free covenant bonds)” after “on foreign corporations)”.

   Enacted provision · exact public law section
   (j) New Section 33— New section 33 (relating to tax withheld at source on nonresident aliens and foreign corporations and on taxfree covenant bonds) is amended to read as follows: “SEC. 33. TAX WITHHELD AT SOURCE ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS. “There 26 USC 1441. 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).”

   Effective date note
   Pub. L. 98–369, div. A, title IV, § 475(b), July 18, 1984, 98 Stat. 847, provided that: “The amendments made by subsections (j) and (r)(29) [amending this section and sections 12, 164, 1441, 1442, 6049, and 7701 of this title and repealing section 1451 of this title] shall not apply with respect to obligations issued before January 1, 1984.”

5 of 6 references resolved to an enrolled provision · 1 partial