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14TH C ONGRESS . SESS . II. CH. 690 . JUN E 22, 1936. Dependents, if resi- The credit for dependents allowed by section 25 (b) (2) shall not be dents of contiguous country.
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 title 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 t i t l e ; including therei n all the informatio n which the Commissi oner may deem nece ssary for the calcul ation of s uch deduct ions and credits . cra e~ e tc .,eby sun g (b) TAX WITHHELD AT SOURCE.-The benefit of the personal eX- c ing la agent. withhold- 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 therefore with the withholding agent. Credits against tax . SEC. 216. CREDITS AGAINST TAX . Allowance of deduc- tions and credits . Filing return of total income fr om United States sources . No allowance for, of foreign governments . Ante, p. 1696. Returns . Time for filing. Ante, p. 1670 . Exemption . Ante, p . 1714. Payment of tax . Time designated . Ante, p.1672. Withholding tax at source . Ante, p.1700. Partnerships . Nonresident mem- bers of, considered as being engaged in busi- ness, etc ., within United States. 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 li eu of the tim e presc ribed in sect ion 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) EXEMPTION 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 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 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 143 . SEC. 219. PARTNERSHIPS. For the purpose of this title, a nonresident alien individual shall be considered as being engaged in a trade or business within the United States if the partnership of which he is a member is so engaged and as having an office or place of business within the United States if the partnership of which he is a member has such an office or place of business .
