§ 33.
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.)