SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. 249 (c) Eveily individual, corporation, or partnershi required, to ‘N°°“‘° ’*’· deduct an withhold any tax under this section shall make return h{‘d‘;n*“mS by Wim thereof on or before March 1 of each year and shall on or before 0 gagmt June 15 pay the tax to the official of the United States Govemment authorized to receive it. Every such individual, corporation, or 111},*1:;*****;****5* Y°' P**Y· partnership 1S' hereby made liable for such tax and is hereby in- 'Q c` demmfied against the claims and demands of any individual, corporation, or partnership for the amount of any payments made in accordance with the provisions of this section. ` (d) Income upon which anp tax is required to be withheld at the °,§j;“;_¤,§g°{g°iPi°¤* source under this section shall e included in the return of the recipient ' of such income, but any amoimt of tax so withheld shall be credited against the amount of income tax as computed in such return. Tub md i t 0, (e)_ If aniy tax required under this section to be deducted and with- recollectlble, ge? D held is pai by the recipient of the income, it shall not be recollected from the withholding agent; nor in cases in which the tax is so paid shall any penalty be implcised upon or collected from the recipient of the income or the wit olding agent for failure to return or pay the same, unless such failure was fraudulent and for the purpose of evading payment. cnnnrr ron raxns IN oasn or INDIVIDUALS. °*•¤**¥¤*¤•¤•¤·
222éd§a)dThp}i; the tax computed under Part II of this title ‘m°"“°°°‘
s e cr 'te wi : . (1) In the case of a citizen of theUnited States, the_amount of any {.s(i¢ifi$°i&gfg¤“u¤°?J.f§l income, war-profits and excess-profits taxes paid durugg the taxable “°“·°‘°· year to any foreign country or to any possession of the mted States; an . (2) In the case of a resident of the United States, the amount of S §T“°° gyny sulclg taxes paiél during the taxable year to any possession of the nite tates; an _ _ (3) In the case of an alien resident of the United States, the amount ,,,;§}‘g§‘ '§f,}§,"{‘,*,{· ‘§ of any such taxes paid during the taxable year to any foreign country, xo: I ¤ r ¤¤<>w¤¤¤¤ if the foreign coimtry of which such al1en_res1dent_1s a citizen or su {ectiij gmposing such taxes, lallowsta sumlzr credit to citizens of the ni tates residing` in suc comm ry; an _ (4) In the case of any such individual who is a member of a ptgrt- ¤,{;.'Q‘f§{;:'{{,“{,l§‘,“,g§ nershi or a beneficiary of an estate or trust, his proportionate e ¤¤¤¤•¤’*•=· of such taxes of the partnership or the estate or trust paid dur1ng_the taxable yea; to a foreign) country or to any possession of the United States ast ecasema e. __ (5) &1`he above credgs shall not be allowed in the case of a citizen },:=21;,¤f¤,gi_ entitled to the benefits of section_262· in no other case shall the Amount umm. amount of credit taken under_ this suhdiwsion exceed same proportion of the tax, agamst which such credit is taken, the taxpayer’s net income (computed without deduction for any income, warprofits and excess-Grofits taxes imiposed by any foreign country or ssession of the mted States) rom sources without the United gtiates bears to his entirt; net income (computed without such deduction) for the same taxa e year._ _ _ . (b) If accrued taxes when paid differ from the amounts claimed as mwwmwmggd me ng credits by the taxpgger or any tax paid is refunded m whole or in mu: seemed, ew. part, the taxpayer all, notify the Commissioner, who shall redetermine the amonmt of the tax due under Part II of this title for the year or years affected, and the amount of tax due upon such redetermmation, if anuy, shall be paid by the taxpayer upon notice 8;:5% ld6emcl?ld by the co ector, or the amount of tax overpaid, anti, _ _ - ited or refunded to the taxpayer in accordance with e provisions of section 252. In the case o such a tax accrued but not paid, the Com-
