INCOME TAX 77 (b) LossES.- (1) The deduction, for losses not connected with the trade or business if incurred in transactions entered into for profit, allowed by section 23 (e) (2) shall be allowed whether or not connected with income from sources within the United States, but only if the profit, if such transaction had resulted in a profit, would be taxable under this chapter. (2) The deduction for losses of property not connected with the trade or business if arising from certain casualties or theft, allowed by section 23 (e) (3), shall be allowed whether or not connected with income from sources within the United States, but only if the loss is of property within the United States. (c) CHARITABLE, ETC., CONTRIBUTIONS. -T he so-called "charitable contribution" deduction allowed by section 23 (o) 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 corporations, or to community chests, funds, or foundations, created in the United States, or to the vocational rehabilitation fund. SEC. 214. CREDITS AGAINST NET INCOME. In the case of a nonresident alien individual the personal exemp- tion allowed by section 25 (b) (1) of this chapter shall be only $1,000. The credit for dependents allowed by section 25 (b) (2) shall not be allowed in the case of a nonresident alien individual unless he is a resident of a contiguous country. SEC. 215. ALLOWANCE OF DEDUCTIONS AND CREDITS. (a) RETURN TO CONTAIN INFORMATION.-- A nonresident alien indi- vidual shall receive the benefit of the deductions and credits allowed to him in this chapter only by filing or causing to be filed with the col- lector a true and accurate return of his total income received from all sources in the United States, in the manner prescribed in this chapter; including therein all the information which the Commis- sioner may deem necessary for the calculation of such deductions and credits. (b) TAX WITHHELD AT SOURCE. -T he benefit of the personal ex- emption and credit for dependents may, in the discretion of the Commissioner and under regulations prescribed by him with the ap- proval of the Secretary, be received by a nonresident alien individual entitled thereto, by filing a claim therefor with the withholding agent. SEC. 216. CREDITS AGAINST TAX. A nonresident alien individual shall not be allowed the credits against the tax for taxes of foreign countries and possessions of the United States allowed by section 131. SEC. 217. RETURNS. (a) REQUIREMENT.- 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 follow- ing 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. (b) EXErMTION FROM REQUIREMENT. -Subject to such conditions, limitations, and exceptions and under such regulations as may be prescribed by the Commissioner, with the approval of the Secretary, nonresident alien individuals subject to the tax imposed by section 211 (a) may be exempted from the requirement of filing returns of such tax. SEC. 218. PAYMENT OF TAX. (a) TIME OF PAYMENT. -In the case of a nonresident alien indi- vidual the total amount of tax imposed by this chapter shall be paid, in lieu of the time prescribed in section 56 (a), on the fifteenth day
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