Subchapter C. Credit For Tax Withheld And Paid
- § 30221. Credit for withholding at the source on payments made for services rendered
- § 30222. Tax withheld at source
- § 30223. Credit for overpayment
- § 30224. Credit for tax withheld on wages and interest
- § 30225. Credit for taxes withheld on dividend distributions
- § 30226. Credit for taxes withheld on the distributive share in a partnership or limited liability company
- § 30227. Credit for taxes withheld on distributive share in a special partnership
- § 30228. Credit for withheld taxes on ascribed items in a corporation of individuals
- § 30229. Credit for taxes withheld at source on indemnification payments received in judicial and extrajudicial proceedings
- § 30230. Credits for payment of estimated tax