Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 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.
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Nearby sections (25 sections)
- 860E · Treatment of income in excess of daily accruals on residual…
- 860F · Other rules
- 860G · Other definitions and special rules
- 860H · [§§860H to 860L. Repealed. Pub. L. 108–357, title VIII, §835(a),…
- 861 · Income from sources within the United States
- 862 · Income from sources without the United States
- 863 · Special rules for determining source
- 864 · Definitions and special rules
- 865 · Source rules for personal property sales
- 871 · Tax on nonresident alien individuals
- 872 · Gross income
- 873 · Deductions
- 874 · Allowance of deductions and credits
- 875 · Partnerships; beneficiaries of estates and trusts
- 876 · Alien residents of Puerto Rico, Guam, American Samoa, or the…
- 877 · Expatriation to avoid tax
- 877A · Tax responsibilities of expatriation
- 878 · Foreign educational, charitable, and certain other exempt…
- 879 · Tax treatment of certain community income in the case of…
- 881 · Tax on income of foreign corporations not connected with United…
- 882 · Tax on income of foreign corporations connected with United…
- 883 · Exclusions from gross income
- 884 · Branch profits tax
- 885 · Cross references
- 887 · Imposition of tax on gross transportation income of nonresident…