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SEVENTIETH CONG RESS . SESS. I. CH. 852. 1928 . connected with income from sources within the United States, but only if the loss is of property within the United States . ( c ) C h a ri t a bl e , et c ., cont ributions .-The so-called "charitable con- tribution " deduction allowed by section 23(n) shall be allowed whether or not connected with income from sources within the United States, but only as to contributions or gifts made to domestic cor- po rations, or to c ommunity chests, funds, or found ations, created in the United States, or to the vocational rehabilitation fund . SEC. 214. CREDI TS AGAINST NET INCOME . In the case of a nonresident alien individual the personal exemp- tion al lowed by section 25(c) of this title sha ll be only $1,500. The credit for dependents allowed by section 25(d) shall not be allowed in the case of a nonresident alien individual unless he is a resid ent of a contiguous country . These credits shall be deter- mined by the status of the taxpayer on the last day of the taxable year, except that in case of death the rule provided in sec tion 25(e) (3) shall be applied . Allowance of deduc- tions and credits . By filing return of his total income from
(a) Return to contain information .-A nonresident alien indi- United States sources, etc . vidual shall receive the benefit of the deductions and credits allowed to him in this title only by filing or causing to be filed with the collector a tr ue and accurate return of his total inco me received from all sources in the United States, in the manner prescribed in this title ; including therein all the information which the Commis- si oner may dee m ne cess ary for the calc ulat ion of s uch dedu ctio ns Personal exemption, and credits . credits, etc ., by filing
(b) Tax withheld at source .-The benefit of the personal exemp- algae D wit h wit hhol ding tion and credit for dependents, and of the reduced rate of tax Ante, p .847 provided for in section 211(b), may, in the discretion of the Com- missioner and under regulations prescribed by him with the approval of the Secretary, be received by a nonresident alien individual entitled thereto, by filing a claim therefor with the withhol ding agent. Credits a gainst tax . SEC. 216 . CREDITS AGAINST TAX . No allowa nce for, of A nonresident alien individual sha ll not be allowed the credits foreign g overnments . against the tax for taxes of foreign countries and possession s of Ante, p. 829 .
the United States allowed by section 131 . Returns .
SEC. 217. RETURNS . In the case of a nonresident alien individual the return, in lieu of the time prescribed in section 53 (a) (1), shall be made on or before the fifteenth day of the sixth month following the close of the fiscal year, or, if the return is made on the basis of the calendar year, then on or before the fifteenth day of June . INCOME TAX Ch arita ble, etc ., con- tribution allowed only to d omestic corp ora- ti ons, etc . Credits against net income . Personal exemption . Ante, p . 803. For dependents, if of conti guous countr y . Time for filing . Ante, p.808. Payment of tax . Time designated . Ante, p.809. With hol ding sou rce . Ante, p. 833. SEC. 215 . A LLOWA NCE OF DED UCTIO NS AND CRE DITS . SEC . 218. PAY MENT OF TAX. (a) Time of payment .-In the case of a nonresident alien ind i- vidual the total amount of tax imposed by this title shall be paid, in lieu of the time prescribed in section 56(a), on the fifteenth day of June following the close of the calendar year, or, if the return should be made on the basis of a fiscal year, then on the fifteenth at day of the sixth month following the close of the fiscal year . (b) Withholding at source .-For withholding at source of tax on income of nonresident aliens, see section 144 .
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