U.S Code last checked for updates: Jan 29, 2026
All TitlesTitle 26Subtitle AChapter 1Subchapter APart IVSubpart C
§ 33.
Tax withheld at source on nonresident aliens and 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.)
cite as: 26 USC 33
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