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).
A prior section
33 was renumbered section
27 of this title.
1984—Pub. L. 98–369, § 471(c), renumbered section
32 of this title as this section.
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)”.
Effective Date of 1984 Amendment
Section 475(b) ofPub. L. 98–369provided that: “The amendments made by subsections (j) and (r)(29) [amending this section and sections
7701 of this title and repealing section
1451 of this title] shall not apply with respect to obligations issued before January 1, 1984.”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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