§ 874. Allowance of deductions and credits
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(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.
(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.
(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 89–44, title VIII, § 809(d)(3), June 21, 1965, 79 Stat. 167; Pub. L. 89–809, title I, §§ 103(d), 106(a)(3), Nov. 13, 1966, 80 Stat. 1551, 1569; Pub. L. 91–258, title II, § 207(d)(1), May 21, 1970, 84 Stat. 248; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–424, title V, § 515(b)(6)(E), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IV, § 474(r)(19), July 18, 1984, 98 Stat. 843.)
Connections9 cite this · traces to 7
Cited by 9 sections
statutes-at-large
- Public Law 97–424To authorize appropriations for construction of certain highways in accordance with title 23, United States Code, for highway safety, for mass transportation in urban and rural areas, and for other purposes
- Public Law 183
- Public Law 415
- Public Law 98–369To provide for tax reform, and for deficit reduction
U.S. Code
Traces to 7 documents
U.S. Code
- Expenses for household and dependent care services necessary for gainful employment§ 21
- Certain uses of gasoline and special fuels§ 34
- Imposition of tax§ 4041
- Tax on nonresident alien individuals§ 871
- Nonresident alien individuals and foreign corporations§ 906
- Taxes of foreign countries and of possessions of United States§ 901
- Gasoline used on farms§ 6420
31 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 281
- Pub. L. 89–44, title VIII, § 809(d)(3)
- 79 Stat. 167
- Pub. L. 89–809, title I
- 80 Stat. 1551
- Pub. L. 91–258, title II, § 207(d)(1)
- 84 Stat. 248
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 97–424, title V, § 515(b)(6)(E)
- 96 Stat. 2182
- Pub. L. 98–369, div. A, title IV, § 474(r)(19)
- 98 Stat. 843
- Pub. L. 98–369
- Pub. L. 97–424
- Pub. L. 94–455
- Pub. L. 91–258
- Pub. L. 89–809, § 103(d)
- Pub. L. 89–809, § 106(a)(3)
- Pub. L. 89–44
- section 475(a) of Pub. L. 98–369
- section 515(c) of Pub. L. 97–424
- section 211(a) of Pub. L. 91–258
- section 103(d) of Pub. L. 89–809
- section 103(n)(1) of Pub. L. 89–809
- Pub. L. 89–809, title I, § 106(a)(6)
- 80 Stat. 1569
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- section 809(f) of Pub. L. 89–44
Citation graph
cites case law
§ 874
Allowance of deductions and credits
Stat.×4
Fed. Reg.×3
U.S.C.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 281
Pub. L.Pub. L. 89–44, title VIII, § 809(d)(3)
Stat.79 Stat. 167
Pub. L.Pub. L. 89–809, title I
Cites 38 · showing 12Cited by 9 across 3 sources