Page:United States Statutes at Large Volume 47 Part 1.djvu/253

 72d CONGRESS. SESS. I. CH. 209. JU NE 6, 1932. 229 connected with income from sources within the United States, but INCOME TAY only if the loss is of property within the United States. (C) CHARITABLE, ETC ., CONTRIBIITIONs.-The so-called "charitable Charitable, etc... con- tributions allowed only cont ribu tio n " deduction allowed by section 23 (n) shall be allowed to domestic corpora- whether or not connected with income from sources within the tions, etc. Uni ted States, but only as to contr ibutions or gift s made to domest ic Ante, p .181. corporations, or to community chests, funds, or foundations, created in the United State s, or to the voc ational rehabili tation fund. SEC. 214. CREDITS AGAINST NET INCOME. Credits against net inc ome , In the case of a nonresident alien individual the personal exenlp- Aer p 11 8 emption. tion allowed by section 25 (c) of this title shall be only $1,000. The For dependents it credit for dependents allowed by section 25 (d) shall not be allowed icym contiguo us conn- in the case of a nonresident ali en individual un less he is a resi dent of a contiguous country. SEC. 215. AL LOWAN CE OR DEDUCTIONS AND CREDITS. Allowance or deduc- tions and credi ts, (a) RETURN TO CONTAIN INFORMATION .-A nonresident alien Filing return of total individual shall receive the benefit of the deductions and credits incomeourc rroes mi red States ses. allowed to him in this title only by filing or causing to be filed with the collector a true and accurat e return of his total income rece ived from all sources in the United States, in the manner prescribed in this ti tle ; includin g therei n all th e inform ation wh ich the Commis- sioner may deem necessary for the calculation of such deductions and cred its. (b) TAX WIT HHE LD AT SOURCE. The benefit of the personal cre dit s, rs, netc.,e bmption exemption and credit for dependents, and of the reduced rate of tax clai m wit h wi thhol ding provided for in section 211 (b), may, in the discretion of the Coin- 'gentle, p. 228. 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 withholding agent. SEC. 216. CREDITS AGAINST TAX. Credits against tax . A nonresid ent alie n indivi dual sha ll not b e allowe d the cr edits No allowance for, of against the tax for taxes o f foreign countr ies and possessi ons of the foreign , governments. United States allowed by section 131. Ante p, 211. SEC. 217. RETURNS. Returns. In the case of a nonresident alien individual the return, in lieu Timefori9 ling, of the time prescribed in section 53 (a) (1), shall be made on or Ante, p, 181. 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. SEC. 218. PAYMENT OF TAX. Payment of tax. (a) TIME OF PAYMENT.-In the case of a nonresident alien indi- Timedesignated. vidual the total amount of tax imposed by this title shall be paid, Ante, p .119. 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 day of th e sixth month f ollowing the clo se of the fiscal year. (b) WITHHOLDING AT SouRCE .-For withholding at source of tax withholdin g at on income of nonresident aliens, see section 143. source' Ante, p. 215. Supplement I-Foreign Corporations Foreign corporatiops. SEC. 231. GROSS INCOME. Gross i ncome. (a) GEN ERAL RULE .-I n the ca se of a foreign corporat ion gros s FramUnited States income includes only the gross income f rom sources within the "" ""' United States.