26 U.S.C. § 33

Tax withheld at source on nonresident aliens and foreign corporations

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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).

Notes of Decisions

Cited in 5 cases, 1965–1984 · leading case: Commonwealth v. Rohm & Haas Co., 368 A.2d 909 (Pa. Commw. Ct. 1977).

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Commonwealth v. Rohm & Haas Co., 368 A.2d 909 (Pa. Commw. Ct. 1977). · cites it 3× “Opinion by President Judge Bowman, These consolidated appeals on stipulated facts present the novel question of whether a corporate taxpayer which elected under 26 U.S.C.A. §33 of the Internal Revenue Code of 1954 1 to take foreign taxes withheld or paid as a credit against…”

Commonwealth v. Westinghouse Elec. Corp., 386 A.2d 491 (Pa. 1978). · cites it 2× “The appellant should be entitled to deduct the foreign tax payments in arriving at its net income upon which Pennsylvania taxes are due.”

Brent v. Quinn, 589 F. Supp. 810 (D.V.I. 1984). · cites it 2× “In their Virgin Islands return, petitioners claimed a “foreign tax credit”, pursuant to Internal Revenue Code Sections 33 and 901(a), 26 U.S.C. §§ 33 , 901(a), for income taxes paid in fulfillment of their 1978 obligation to the state of California.”

Pan Am. World Airways, Inc. v. Duly Authorized Gov't, 459 F.2d 387 (3rd Cir. 1972). “26 U.S.C. §§ 33 , 901. The Virgin Islands legislature has enacted in Subchapter II of Title 33 a comprehensive plan for procedure and administration of the mirror image income tax, derived from Subtitle F of the Internal Revenue Code of 1954.”

Bolme v. Nixon, 239 F. Supp. 907 (E.D. Mich. 1965). “The withholding tax imposed on the employer is allowed as a credit on the employee’s income tax in the same manner as a foreign tax is allowed as a credit on income tax by 26 U.S.C. § 33 of the Internal Revenue Code.”

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