26 U.S. Code § 874 - Allowance of deductions and credits

(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.

Source

(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.)
Amendments

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 906.
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.
Effective Date of 1970 Amendment

Amendment by Pub. L. 91–258effective July 1, 1970, see section 211(a) ofPub. L. 91–258, set out as a note under section 4041 of this title.
Effective Date of 1966 Amendment

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.
Pub. L. 89–809, title I, § 106(a)(6),Nov. 13, 1966, 80 Stat. 1569, 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

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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