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
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
1984—Subsec. (a). Pub. L. 98–369substituted reference to section “33” for “32” and “34” for “39”.
1983—Subsec. (a). Pub. L. 97–424substituted “and special fuels” for “, special fuels, and lubricating oil”.
1976—Subsecs. (a), (b). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1970—Subsec. (a). Pub. L. 91–258included provision against construction of subsec. (a) to deny credit provided by section
39 for certain uses of special fuels.
1966—Subsec. (a). 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”.
Subsec. (c). 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
1965—Subsec. (a). Pub. L. 89–44inserted “or the credit provided by section
39 for certain uses of gasoline and lubricating oil”.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) ofPub. L. 98–369, set out as a note under section
21 of this title.
Effective Date of 1983 Amendment
Amendment by Pub. L. 97–424applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) ofPub. L. 97–424, set out as a note under section
34 of this title.
Amendment by section 103(d) ofPub. L. 89–809applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) ofPub. L. 89–809, set out as a note under section
871 of this title.
Section 106(a)(6) ofPub. L. 89–809, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this subsection [enacting section
906 of this title and amending this section and section
901 of this title] shall apply with respect to taxable years beginning after Dec. 31, 1966. In applying section 904 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] with respect to section 906 of such Code, no amount may be carried from or to any taxable year beginning before Jan. 1, 1967, and no such year shall be taken into account.”
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–44applicable to taxable years beginning on or after July 1, 1965, see section 809(f) ofPub. L. 89–44, set out as a note under section
6420 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Statutes at Large
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