Taxable Years Beginning in 1943 Taxable Years Taxable Years only the gross income from sources only the gross income from sources only the gross income from sources within the United States. within the United States. within the United States. Sec. 212. (b) Ships under foreign flag. The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter. Sec. 213. Deductions. Sec. 212. (b) Ships under for- Sec. 212. (b) Ships under foreign flag.-The income of a non- eign flag.-The income of a nonresident alien individual which resident alien individual which consists exclusively of earnings de- consists exclusively of earnings derived from the operation of a ship rived from the operation of a ship or ships documented, under the or ships documented under the laws of a foreign country which laws of a foreign country which grants an equivalent exemption to grants an equivalent exemption to citizens of the United States and citizens of the United States and to corporations organized in the to corporations organized in the United States shall not be included United States shall not be included in gross income and shall be ex-in gross income and shall be exempt from taxation under this empt from taxation under this chapter. chapter. Sec. 213. (a) General rule.-In Sec. 213. (a) General rule.-In Sec. 213. (a) General rule.-In the case of a nonresident alien in- the case of a nonresident alien in- the case of a nonresident alien individual the deductions shall be dividual the deductions shall be dividual the deductions shall be allowed only if and to the extent allowed only if and to the extent allowed only if and to the extent that they are connected with income that they are connected with income from sources within the United from sources within the United States; and the proper apportion- States; and the proper apportionment and allocation of the deduc- ment and allocation of the deductions with respect to sources of in- tions with respect to sources of income within and without within the come and without the United States shall be determined United States shall be determined United States shall be determined as provided in section 119, under as provided in section 119, under Sec. 213. (b) (1) The deduction, Sec. 213. (b) (1) The deduction, for losses not connected with the for losses not connected with the trade or business if incurred in trade or business if incurred in transactions entered into for profit 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. allowed by section 23 (e) (2) that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources of income within and without the as provided in section 119, under rules and regulations prescribed by the Commissioner with the approval of the Secretary. Sec. 213. (b) Losses. Sec. 213. (b) (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. Sec. 213. (b) (2) The deduction Sec. 213. (b) (2) The deduction Sec. 213. (b) (2) The deduction for losses of property not con- for losses of property not con- for losses of property not connected with the trade or business nected with the trade or business nected with the trade or business if arising from certain casualties if arising from certain casualties if arising from certain casualties or theft, allowed by section 23 (e) or theft, allowed by section 23 (e) or theft, allowed by section 23 (e) (3), shall be allowed whether or (3), shall be allowed whether or (3), shall be allowed whether or not connected with income from not connected with income from not connected with income from sources within the United States, sources within the United States, sources within the United States, but only if the loss is of property but only if the loss is of property but only if the loss is of property within the United States. within the United States. within the United States. Sec. 213. (c) Charitable, etc., Sec. 213. (c) Charitable, Sec. 213. (c) Charitable, etc., etc., contributions. The so-called contributions.-The so-called "chari- contributions.-The so-called "charitable contribution" deduction table contribution" deduction al- "charitable contribution" deducallowed by section 23 (o) shall be lowed by section 23 (o) shall be tion allowed by section 23 (o) shall only the gross income from sources only the gross income from sources Sec. 212. (b) Ships under foreign flag.-The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter. Sec. 213. Deductions. Taxable Years Beginning before 1939 Sec. 212. (b) Ships under for See p. 326, Eighth Edition. Sec. 212. (b) Ships under for- Sec. 213. Deductions. from sources within the United Sec. 213. (a) General rule.-In Sec. 213. (a) General rule.—In the case of a nonresident alien in- the case of a nonresident alien individual the deductions shall be dividual the deductions shall be allowed only if and to the extent allowed only if and to the extent that they are connected with income that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources of inand within without the United States shall be determined United States shall be determined as provided in section 119, under as provided in section 119, under rules and regulations prescribed by rules and regulations prescribed by the Commissioner with the ap- the Commissioner with the approval of the Secretary. proval of the Secretary. come Sec. 213. (b) Losses.— Sec. 213. (b) (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. Sec. 213. (b) Losses.— Sec. 213. (b) (1) The deduction, Sec. 213. (b) (2) The deduction Sec. 213. (b) (2) The deduction for losses of property not con- for losses of property not connected with the trade or business nected with the trade or business if arising from certain casualties if arising from certain casualties or theft, allowed by section 23 (e) or theft, allowed by section 23 (e) (3), shall be allowed whether or (3), shall be allowed whether or not connected with income from not connected with income from sources within the United States, sources within the United States, but only if the loss is of property but only if the loss is of property within the United States. within the United States. Sec. 213. (c) Charitable, etc.. Sec. 213. (c) Charitable, etc., so-called so-called contributions.-The contributions. - The contribution" deduc"charitable "charitable contribution" deduction allowed by section 23 (o) shall tion allowed by section 23 (0) Sec. 213. Deductions. Sec. 213. (a) General rule. See p. 326, Eighth Edition. Sec. 213. (b) Losses. See p. 326, Eighth Edition. Sec. 213. (c) Charitable, etc., contributions. See p. 328, Eighth Edition. Taxable Years Beginning in 1943 Taxable Years Beginning in 1942 Taxable Years Beginning in 1941 allowed whether or not connected allowed whether or not connected be allowed whether or not conwith income from sources within with income from sources within nected with income from sources the United States, but only as to the United States, but only as to within the United States, but only contributions or gifts made to do- contributions or gifts made to do- as to contributions or gifts made mestic corporations, or to commu-mestic corporations, or to commun- to domestic corporations, or to nity chests, funds, or foundations, ity chests, funds, or foundations, community chests, funds, or founcreated in the United States, or to created in the United States, or to the vocational rehabilitation fund. the vocational rehabilitation fund. Sec. 214. Credits against net income. In the case of a nonresident alien individual the personal exemption allowed by section 25 (b) (1) of this chapter shall, except as hereinafter provided in the case of a resident of a contiguous country, be only $500. In the case of a nonresident alien individual residing in a contiguous country who is married and living with husband or wife or who is the head of a family, the personal exemption shall be that specified in section 25 (b) if such contiguous country allows to citizens of the United States not residing in such country who are married and living with husband or wife and to citizens of the United States not residing in such country who are heads of families the same personal exemption as that allowed citizens of such country who are married and living with husband or wife or who are heads of families, as the case inay be. 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. 214, I. R. C., supra, amended by Sec. 131 (a) (2), R. A. of 1942, to read as above. Sec. 101 of said Act makes amendment applicable to taxable years beginning after Dec. 31, 1941. For Sec. 214, I. R. C., supra, before amendment, see 1942 column. Sec. 215. Allowance of deductions and credits. Sec. 214. Credits against net in come. dations, created in the United States, or to the vocational rehabilitation fund. Sec. 214. Credits against net in come. Sec. 214, I. R. C., supra, amended by Sec. 111 (b), R. A. of 1941, by striking out "$800" and substituting in lieu thereof "$750." Sec. 118 of said Act makes amendment applicable to taxable years beginning after Dec. 31, 1940. In the case of a nonresident alien In the case of a nonresident alien individual the personal exemption individual the personal exemption allowed by section 25 (b) (1) of allowed by section 25 (b) (1) of this chapter shall, except as herein- this chapter shall be only $750 after provided in the case of a resi- $800. The credit for dependents dent of a contiguous country, be allowed by section 25 (b) (2) shall only $500 $750. In the case of a not be allowed in the case of a nonresident alien individual resid- nonresident alien individual unless ing in a contiguous country who is he is a resident of a contiguous married and living with husband or country. wife or who is the head of a family, the personal exemption shall be that specified in section 25 (b) if such contiguous country allows to citizens of the United States not residing in such country who are married and living with husband or wife and to citizens of the United States not residing in such country who are heads of families the same personal exemption as that allowed citizens of such country who are married and living with husband or wife or who are heads of families, as the case may be. 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. 214, I. R. C., supra, amended by Sec. 131 (a) (2), R. A. of 1942, by omitting language in stricken through type and adding language in italics. Sec. 101 of said Act makes amendment applicable to taxable years beginning after Dec. 31, 1941. Sec. 215. Allowance of deductions and credits. Sec. 215. Allowance of deductions and credits. Sec. 215. (a) Return to contain Sec. 215. (a) Return to contain Sec. 215. (a) Return to contain information.-A nonresident alien information.-A nonresident alien information.-A nonresident alien individual shall receive the benefit individual shall receive the benefit individual shall receive the benefit of the deductions and credits al- of the deductions and credits al- of the deductions and credits allowed to him in this chapter only lowed to him in this chapter only lowed to him in this chapter only by filing or causing to be filed with by filing or causing to be filed with by filing or causing to be filed with the collector a true and accurate the collector a true and accurate the collector a true and accurate return of his total income received return of his total income received return of his total income received from all sources in the United from all sources in the United from all sources in the United States, in the manner prescribed States, in the manner prescribed States, in the manner prescribed be allowed whether or not con- shall be allowed whether or not Sec. 214. Credits against net in come. in the United States, or to the vo- Sec. 214. Credits against net in come. In the case of a nonresident alien In the case of a nonresident alien individual the personal exemption individual the personal exemption allowed by section 25 (b) (1) of allowed by section 25 (b) (1) of this chapter shall be only $800 this chapter shall be only $1,000. $1,000. The credit for dependents The credit for dependents allowed allowed by section 25 (b) (2) shall by section 25 (b) (2) shall not be not be allowed in the case of a allowed in the case of a nonresident nonresident alien individual unless alien individual unless he is a resihe is a resident of a contiguous dent of a contiguous country. country. Sec. 214, I. R. C., supra, amended by Sec. 6 (b), R. A. of 1940, by striking out "$1000" and substituting in lieu thereof "$800." Sec. 9 of said Act makes amendment applicable to taxable years beginning after Dec. 31, 1939. Taxable Years Sec. 214. Credits against net in come. See p. 328, Eighth Edition. Sec. 215. Allowance of deductions and credits. Sec. 215. Allowance of deductions and credits. Sec. 215. (a) Return to contain Sec. 215. (a) Return to contain information. A nonresident alien information.-A nonresident alien individual shall receive the benefit individual shall receive the benefit of the deductions and credits al- of the deductions and credits allowed to him in this chapter only lowed to him in this chapter only by filing or causing to be filed with by filing or causing to be filed with the collector a true and accurate the collector a true and accurate return of his total income received return of his total income received from all sources in the United from all sources in the United States, in the manner prescribed States, in the manner prescribed Sec. 215. Allowance of deductions and credits. Sec. 215. (a) Return to contain information. See p. 328, Eighth Edition. Taxable Years Taxable Years Taxable Years in this chapter; including therein in this chapter; including therein in this chapter; including therein all the information which the Com- all the information which the Com- all the information which the Commissioner may deem necessary for missioner may deem necessary for missioner may deem necessary for the calculation of such deductions the calculation of such deductions the calculation of such deductions and credits. and credits. and credits. Sec. 215. (b) Tax withheld at Sec. 215. (b) Tax withheld at Sec. 215. (b) Tax withheld at source. The benefit of the per-source.-The benefit of the per- source.-The benefit of the personal exemption and credit for de-sonal exemption and credit for de- sonal exemption and credit for dependents may, in the discretion of pendents may, in the discretion of pendents may, in the discretion of the Commissioner and under regu- the Commissioner and under regu- the Commissioner and under regulations prescribed by him with the lations prescribed by him with the lations prescribed by him with the approval of the Secretary, be re-approval of the Secretary, be re-approval of the Secretary, be received by a nonresident alien in-ceived by a nonresident alien in-ceived by a nonresident alien individual entitled thereto, by filing dividual entitled thereto, by filing dividual entitled thereto, by filing a claim therefor with the withhold- a claim therefor with the withhold- a claim therefor with the withholding agent. ing agent. ing agent. Sec. 216. Credits against tax. Sec. 216. Credits against tax. Sec. 216. Credits against tax. A nonresident alien individual A nonresident alien individual A nonresident alien individual shall not be allowed the credits shall not be allowed the credits shall not be allowed the credits against the tax for taxes of for- against the tax for taxes of for- against the tax for taxes of foreign countries and possessions of eign countries and possessions of eign countries and possessions of the United States allowed by sec- the United States allowed by sec- the United States allowed by section 131. A nonresident alien in-tion 131. A nonresident alien in- tion 131. A nonresident alien individual shall be allowed as a credit dividual shall be allowed as a credit dividual shall be allowed as a credit against his tax the amount required against his tax the amount required against his tax the amount required by section 396 to be paid by the by section 396 to be paid by the by section 396 to be paid by the personal service corporation of personal service corporation of personal service corporation of which he is a shareholder with re- which he is a shareholder with re- which he is a shareholder with respect to his tax liability under Sup- spect to his tax liability under Sup-spect to his tax liability under Supplement S. plement S. plement S. Sec. 217. (a) Requirement.—In Sec. 216, I. R. C., supra, amended by Sec. 504, Second R. A. of 1940, approved Oct. 8, 1940, to read as above. For Sec. 216, I. R. C., before amendment, see 1940 column. Sec. 217. Returns. time prescribed in section 53 (a) Sec. 217. (a) Requirement.-In the case of a nonresident alien in- the case of a nonresident alien individual with respect to whose dividual the return, in lieu of the wages, as defined in section 1621 (a), withholding under Subchapter D of Chapter 9 is not made applicable, 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 June. year, or, if the return is made on the basis of the calendar year, then on or before the fifteenth day of June. Sec. 217 (a), I. R. C., amended by Sec. 5 (e) (1), Current Tax Payment Act of 1943, by adding language shown in italics. Sec. 5 (f) of said Act makes amendment effective with respect to taxable years beginning after Dec. 31, 1942, except that Sec. 294 (a) (5), I. R. C., shall not be applicable to taxable year beginning in 1943 in the Sec. 216, I. R. C., supra, amended by Sec. 504, Second R. A. of 1940, approved Oct. 8, 1940, to read as above. For Sec. 216, I. R. C., before amendment, see 1940 column. Sec. 217. Returns. Sec. 217. (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 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. |