Cases: Sanzogno v. Commissioner, 60 T.C. 321 (1973)
Final rules 2
(a) Return prerequisite to allowance A nonresident alien individual shall receive the benefit of the deductions and credits allowed to him in this subtitle only by filing or causing to be filed with the Secretary a true and accurate return, in the manner prescribed in subtitle F (sec. 6001 and following, relating to procedure and administration), including therein all the information which the Secretary may deem necessary for the calculation of such deductions and credits. This subsection shall not be construed to deny the credits provided by sections 31 and 33 for tax withheld at source or the credit provided by section 34 for certain uses of gasoline and special fuels.
Amended 1965, 1966, 1970, 1976, 1983, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369 substituted reference to section “33” for “32” and “34” for “39”.
- 1983 Pub. L. 97-424 Pub. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1970 Pub. L. 91-258 Pub. L. 91–258 included provision against construction of subsec. (a) to deny credit provided by section 39 for certain uses of special fuels.
- 1966 Pub. L. 89-809 Pub. L. 89–809, § 103(d), struck out “of his total income received from all sources in the United States” after “true and accurate return”.
- 1965 Pub. L. 89-44 Pub. L. 89–44 inserted “or the credit provided by section 39 for certain uses of gasoline and lubricating oil”.
Cases: Brittingham v. Commissioner, 66 T.C. 373 (1976); Espinosa v. Commissioner, 107 T.C. 146 (1996)
Cited by 1
(b) Tax withheld at source The benefit of the deduction for exemptions under section 151 may, in the discretion of the Secretary, and under regulations prescribed by the Secretary, be received by a non-resident alien individual entitled thereto, by filing a claim therefor with the withholding agent.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
(c) Foreign tax credit Except as provided in section 906, 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 901.
Amended 1966
- 1966 Pub. L. 89-809 Pub. L. 89–809, § 106(a)(3), substituted “Foreign tax credit” for “Foreign tax credit not allowed” in heading and inserted reference to an exception provided in section 906.