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in this chapter; including therein in this chapter; including therein.
all the information which the Com- all the information which the Com-
missioner may deem necessary for missioner may deem necessary for
the calculation of such deductions the calculation of such deductions
and credits.
and credits.

Sec. 215. (b) Tax withheld at Sec. 215. (b) Tax withheld at source. The benefit of the per- source.-The benefit of the personal exemption and credit for de-sonal exemption and credit for dependents may, in the discretion of pendents may, in the discretion of the Commissioner and under regu- the Commissioner and under regulations prescribed by him with the lations prescribed by him with the approval of the Secretary, be re-approval of the Secretary, be received by a nonresident alien in-ceived by a nonresident alien individual entitled thereto, by filing dividual entitled thereto, by filing a claim therefor with the withhold- a claim therefor with the withholding agent. ing agent.

Sec. 216. Credits against tax. Sec. 216. Credits against tax. A nonresident alien individual A nonresident alien individual 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 foreign countries and possessions of eign countries and possessions of the United States allowed by sec- the United States allowed by section 131. A nonresident alien in- tion 131.

dividual shall be allowed as a credit against his tax the amount required by section 396 to be paid by the personal service corporation of which he is a shareholder with respect to his tax liability under Supplement S.

Sec. 216, I. R. C., supra, amended by Sec. 504, Second R. A. of 1940, approved Oct. 8, 1940, by adding language in italics.

Taxable Years Beginning before 1939

Sec. 215. (b) Tax withheld at source.

See p. 330, Eighth Edition.

Sec. 216. Credits against tax.

See p. 330, Eighth Edition.

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Taxable Years
Beginning in 1943

case of an individual not required to make a declaration under Sec. 58, I. R. C., for such year.

Taxable Years
Beginning in 1942

Taxable Years
Beginning in 1941

Sec. 217. (b) Exemption from Sec. 217. (b) Exemption from Sec. 217. (b) Exemption from requirement. Subject to such con- requirement.-Subject to such con- requirement.-Subject to such conditions, limitations, and excep- ditions, limitations, and excep- ditions, limitations, and exceptions and under such regulations tions and under such regulations tions and under such regulations as may be prescribed by the Com- as may be prescribed by the Com-as may be prescribed by the Commissioner, with the approval of the missioner, with the approval of the missioner, with the approval of the Secretary, nonresident alien in- Secretary, nonresident alien in- Secretary, nonresident alien individuals subject to the tax im- dividuals subject to the tax im- dividuals subject to the tax im posed by section 211 (a) may be posed by section 211 (a) may be posed by section 211 (a) may be exempted from the requirement of exempted from the requirement of exempted from the requirement of filing returns of such tax. filing returns of such tax. filing returns of such tax.

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Sec. 218. (a) Time of payment.

Sec. 218. Payment of tax.

Sec. 218. (a) Time of payment. Sec. 218. (a) Time of payment. -In the case of a nonresident alien-In the case of a nonresident alien-In the case of a nonresident alien individual with respect to whose individual the total amount of tax individual the total amount of tax wages, as defined in section 1621 imposed by this chapter shall be imposed by this chapter shall be (a), withholding under Subchapter paid, in lieu of the time prescribed paid, in lieu of the time prescribed D of Chapter 9 is not made appli- in section 56 (a), on the fifteenth in section 56 (a), on the fifteenth cable, the total amount of tax im- day of June following the close of day of June following the close of posed by this chapter shall be the calendar year, or, if the return the calendar year, or, if the return paid, in lieu of the time prescribed should be made on the basis of a should be made on the basis of a in section 56 (a), on the fifteenth fiscal year, then on the fifteenth fiscal year, then on the fifteenth day of June following the close of day of the sixth month following day of the sixth month following the close of the fiscal year. the calendar year, or, if the return the close of the fiscal year.

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.

Sec. 218 (a), I. R. C., amended by Sec. 5 (e) (2), 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), Í. R. Ĉ., shall not be applicable to taxable year beginning in 1943 in the case of an individual not required to make a declaration under Sec. 58, I. R. C., for such year.

Sec. 218. (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 chapter,

Sec. 218. (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 chapter,

a nonresident alien individual shall a nonresident alien individual shall

Sec. 218. (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 chapter, a nonresident alien individual shall

be considered as being engaged in be considered as being engaged in 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.

Sec. 219, I. R. C., supra, amended by Sec. 160 (f), R.

a trade or business within the a

United States if the partnership
of which he is a member is so en-
gaged and as having an office or
place of business within the United
States if the partnership of which

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

Taxable Years
Beginning in 1940

Taxable Years
Beginning in 1939

Taxable Years Beginning before 1939

Sec. 217. (b) Exemption from Sec. 217. (b) Exemption from rerequirement.—Subject to such con- quirement.-Subject to such conditions, limitations, and excep- ditions, limitations, and exceptions and under such regulations tions and under such regulations as may be prescribed by the Com- as may be prescribed by the Commissioner, with the approval of the missioner, with the approval of the Secretary, nonresident alien in- Secretary, nonresident alien individuals subject to the tax im-dividuals subject to the tax imposed by section 211 (a) may be posed by section 211 (a) may be exempted from the requirement of exempted from the requirement of filing returns of such tax. filing returns of such tax.

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Sec. 218. (a) Time of payment. Sec. 218. (a) Time of payment. -In the case of a nonresident alien-In the case of a nonresident alien individual the total amount of tax individual the total amount of tax imposed by this chapter shall be imposed by this chapter 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.

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.

Sec. 217. (b) Exemption from requirement.

See p. 330, Eighth Edition.

Sec. 218. Payment of tax.

Sec. 218. (a) Time of payment.
See p. 330, Eighth Edition.

Sec. 218. (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 chapter,

Sec. 218. (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 chapter, a nonresident alien individual shall a nonresident alien individual shall be considered as being engaged in be considered as being engaged in a trade or business within the a trade or business within the United States if the partnership United States if the partnership of which he is a member is so en- of which he is a member is so engaged and as having an office or gaged and as having an office or place of business within the United place of business within the United States if the partnership of which States if the partnership of which

Sec. 218. (b) Withholding at

source.

See p. 332, Eighth Edition.

Sec. 219. Partnerships.

See p. 332, Eighth Edition.

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Sec. 231. (a) (1) Imposition of Sec. 231. (a) (1) Imposition of Sec. 231. (a) (1) Imposition of tax. There shall be levied, col- tax.-There shall be levied, col- tax.-There shall be levied, collected, and paid for each taxable lected, and paid for each taxable lected, and paid for each taxable year, in lieu of the tax imposed by year, in lieu of the tax imposed by year, in lieu of the tax imposed by sections 13 and 14, upon the sections 13 and 14, upon the amount sections 13 and 14, upon the amount amount received by every foreign received by every foreign corpora- received by every foreign corporacorporation not engaged in trade tion not engaged in trade or busi- tion not engaged in trade or busior business within the United ness within the United States and ness within the United States and States, from sources within the not having an office or place of not having an office or place of United States as interest (except business therein, from sources business therein, from sources interest on deposits with persons within the United States as inter- within the United States as intercarrying on the banking business), est (except interest on deposits est (except interest on deposits dividends, rents, salaries, wages, with persons carrying on the bank- with persons carrying on the bankpremiums, annuities, compensa- ing business), dividends, rents, ing rents, ing business), dividends, rents, tions, remunerations, emoluments, salaries, wages, premiums, annui- salaries, wages, premiums, annuior other fixed or determinable an- ties, compensations, remunerations, ties, compensations, remunerations, nual or periodical gains, profits, emoluments, or other fixed or de- emoluments, or other fixed or deand income, a tax of 30 per centum terminable annual or periodical of such amount, except that in the gains, profits, and income, a tax of case of corporations organized un- 30 27 per centum of such amount, der the laws of any country in except that in the case of corporaNorth, Central, or South America, tions organized under the laws of tions organized under the laws of or in the West Indies, or of New- any country in North, Central, or eontiguous country any country in foundland, such rate with respect South America, or in the West North, Central, or South America, to dividends shall be reduced to Indies, or of Newfoundland, such or in the West Indies, or of Newsuch rate (not less than 5 per rate with respect to dividends shall centum) as may be provided by be reduced to such rate (not less treaty with such country. than 5 per centum) as may be provided by treaty with such country.

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Sec. 231. (a) (2) Cross refer

ence.

For inclusion in computation of tax of amount specified in shareholder's consent, see section 28.

Sec. 231 (a) (1), I. R. C., supra, amended by Sec. 107, R. A. of 1942, by substituting "30" for "271⁄2". Sec. 107 of said Act makes amendment effective Oct. 31, 1942, regardless of whether the taxable year of the recipient begins before Jan. 1, 1942, or after Dec. 31, 1941.

Sec. 231 (a) (1), I. R. C., supra, again amended by Sec. 160 (e), R. A. of 1942, by

terminable annual or periodical gains, profits, and income, a tax of 272 15 per centum of such amount, except that in the case of corpora

foundland, such rate with respect to

dividends shall be reduced to such rate (not less than 5 per centum) as may be provided by treaty with such country.

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Taxable Years

Beginning in 1940

Taxable Years
Beginning in 1939

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Taxable Years Beginning before 1939

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Sec. 231. (a) (1) Imposition of Sec. 231. (a) (1) Imposition of tax. There shall be levied, col- tax.-There shall be levied, collected, and paid for each taxable lected, and paid for each taxable year, in lieu of the tax imposed by year, in lieu of the tax imposed by sections 13 and 14, upon the amount sections 13 and 14, upon the amount received by every foreign corpora- received by every foreign corporation not engaged in trade or busi- tion not engaged in trade or business within the United States and ness within the United States and not having an office or place of not having an office or place of business therein, from sources business therein, from sources within the United States as inter- within the United States as interest (except interest on deposits est (except interest on deposits with persons carrying on the bank- with persons carrying on the banking business), dividends, rents, ing business), dividends, rents, salaries, wages, premiums, annui- salaries, wages, premiums, anties, compensations, remunerations, nuities, compensations, remuneraemoluments, or other fixed or de- tions, emoluments, or other fixed terminable annual or periodical or determinable annual or periodgains, profits, and income, a tax of 15 per centum of such amount, except that in the case of dividends the rate shall be 10 per centum, and except that in the case of corporations organized under the laws of a contiguous country such rate of 10 per centum with respect to dividends shall be reduced to such rate (not less than 5 per centum) as may be provided by treaty with such country.

Sec. 231. (a) (2) Cross refer

ence.

For inclusion in computation of tax of amount specified in shareholder's consent, see section 28.

Sec. 231 (a) (1), I. R. C., supra, amended by Sec. 3 (c), R. A. of 1940, by omitting language in stricken through type. Sec. 9 of said Act makes amendment applicable to taxable years beginning after Dec. 31, 1939.

ical gains, profits, and income, a
tax of 15 per centum of such
amount, except that in the case of
dividends the rate shall be 10 per
centum, and except that in the case
of corporations organized under
the laws of a contiguous country
such rate of 10 per centum with
respect to dividends shall be re-
duced to such rate (not less than 5
per centum) as may be provided
by treaty with such country.

Sec. 231. (a) (2) Cross refer

ence.

For inclusion in computation of tax of amount specified in shareholder's consent, see section 28.

Supplement I-Foreign Corporations

Sec. 231. Tax on foreign corporations.

Sec. 231. (a) Nonresident corporations.

See p. 332, Eighth Edition.

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