§ 958 ~» rzmztnd ze.--11vrr1 ot such period as the e»rpmA%¤ hes- been in existence) was derived from sources within the United States as determined 3 under the provisions of section 958; _ n ' ( (b) The sxizount receivedtas interestlupon obligations of the United States which is included in gross income under section (c) In the case of e. single person, a personal exemption 01 $1,000; or in the case of the headhofea family or a married p—oz·son· living with husband or wife, a personal exemption 01 $2,500. A husioand- and wifeliying together ehalkreceive bnt one personal exemption. The amount of such personal exemp tion- shell be $2,500. If such husband and wife make segnrate retnrns,` the personal exemption may be token by. either 01 diyided between them; · t _ · . . · » · °(d)_ $400 for each person (other than husband or wife) do pendent upon and {I‘€CQiViHg'·hiS chief support from the `tax payer if such dependent person is nndergeighteen years of age or is incapable of self-support because mentally or physical}; defective; · ‘ `~ ’ ," ·’ ‘ _ ·` ‘· (e) In the ease of n‘ nonresident alien indhjidnnl or of a citizen entitled to the beneuts _ of. section 1030, the personal exemption shall be only $1;000; The credit provided in subdi vision: (cl) shall not be allowed in the case of a n0m·esiden1 alien individual unless he Vis a _ resident of n contiguous country, nor in the case of a citizen- entitled to the benefits oi section 1030; { , . J _ 5 W ({)j(1) The credits allowed by subdivisions (_d) and (e) of this section Shall be determined by the status of the tax psyer on the lest day of his taxable year. \ ~ · (2) The credit allowed by snbdivision (c) ofnthis section shall, in case the status of the taxpayer changes during his taxable year, beithe sum. ot (A) an amount which shears the some ratio to $1,000 as ( the number of. months during Which the taxpayer was single beers to twelve months,-plus (B) sn smonnt which bears the same ratio to $2,500 andthe number ‘o1 months during which the taxpayer was n married person living with husband or wife or was the head cfs family bearstc twelve months. For the purposes of this paragraph a tractional nert of n month shall oe disregarded unlessit amounts to more then halt a-month, in which case it shall be considered sssmossnj _· " ( _ (3) In the case of an individual who dies during the taxable year, the credits nllojwed by snbdivisi·ons (c ),‘ (cl), and (e) snail be determined by his status at the time of his death, end or such case fnlf credits shall be allowed to the surviving spouse, if any, according to his or her status et tkeelose of the taxable yearn (June 2, 1924, 4,01 p. m., e. %4, i 216, 43 Stat. 272;) ‘- . · ” ' ( 958. Nonresident aliens; grm income from sources within and `withont United States; deductions; allocation of items; dednitiens; returns; claims for credits.-—-·(a) In the case ofa nonresident alien individual or of ts citizen entitled to the benedts of séetion 1030 of this title, the following itexns oi gross o income shell be treated es income from sources within the United Stetes: o ., ‘ (1) Interest on bonds, notes,,or other interestgbenrlng obligations oi residents, corporate or otherwise, not including (A) interest on deposits with persons. enrrying on thebenkingl business new to persons not engaged in business within the United States and not having an omee or plsee of bnmnem therein, ox (B) ‘ interest reoeived from a' rwident allen individual! n resident foreign corporation, or n doxnestie eorporntion, when it is shown to we satisfaction of the Comxnissioner oi Interngsl Rove nne thntless than 29 per eentnm of the gross income otsneh resident pnyor or Q m ( tie corporation has been derived frm eonrees within the United Stnté, ss determined unda the pro visions of this sections for the.three·yenr period ending with the close ot the taxable year of such psyor preceding the psy-
ERNAL REVENUE $,18 r Iment of auch interest, or for auch part of auch period as may he I applicable; - _ _» (3) The amount received as dividends (lo) from a domemr; s corporation other than a corporation entitled to the beneiize l or section 1030, and other than a ·c0rporat3on leee than go per centum of whose gross income la shown to the eatiefaetioe I of the commissioner touhave been elerivedlfrom eources within I ,the United States, as determinedunder the provisions ot this I- section; for the threo·year period ending with the cloee of the t. taxable year of such corporation preceding the declaration oi - y such dividends (or for such part of such period as the corpora. e tion has been in existence), or (B) from a foreign corporation r unless lem than 50 per ‘centum of theagroae income of spell foreign corporation for the threeyear period ending with the · cloee alot its taxable year preceding the declaration ot sos-!} - dividends (or for part of such period as the oorporatioo 3 lxaa been in existen€& wa derived from aourcea within the r. United States as determined under the provisions ot this eeea tion; ( f · ~ W ‘ . . 1 _ (3) Gomperlsation for labor or personal service: pertornred l. in the,United States; G —'_· ( _ — - - (4) ‘Renta1s »0r proyalties from property located in the t United (States or from any iutereet in such property, including - rentals or royalties for the use.o!‘or for the privilege of nelng E in the United States, patents, copjrrlghta, iéecret procew and r ‘ formulas; good will, trademarks, trade brands, franohtm, and >- Jotlrer like property§ and `. r ’ Q Q _ (5) Gains; protlta, and lncogme from the sale of rmlproperty `10C8t€d‘iIl'“th€ United States. . . - . » · -1 1 — (b)_ From the iterns of gross income specihecl in mbélv{eion s (a) there slrall be deduétéd the»e;peneea,_ looses, and other dea ductions properly apportioned or alloqted thereto and a ratable n part of any expensee, losses, or other deduotiona wltlch een n not dehnitely be allogéated to some item or class of groas income. F The remainder, if any, shall be included in fall as net income 5 from sources within the 'United Stateafp _ . _` _ > `(c) The following items rot gross income shall be treated ge . ·lncome‘trom sources without the United States: 4 p l s ‘ (1) Interest other than that derived from eo=oreeo" within the I United States as provldedln paragraph .(1) of S¤bdiYi§€>¤ (R} § t" (2) "Dlvideuds other than those derived from sources wltltin a the United States aa prorlded in paragraph (2) of eubdlrlalea
; ’ .. . A '¥h\ V Y .
, (3) Compeumtion for labor or personal aervleea perfprmed, I wltlxout the United States ;_ _ ·— ‘ ~ r e _ (4) Rentals .or royalties l>¤‘<>D¢rtyj located wttlroatg the I . United States or from any interest ilu each P1’¢P€¥?5'. including rentals or" royalties for the neé"`5`£"or for the privilege of wa; l without the United States, Dilzenta, copyrlghte, meret proeemee
- and formulae, will, trademarks,. trade brands, franchisee,
1 and other like property; and l `. . to · _ a (5) Game, pronto, and lame from the $le· ot real property Z~ located withont the United (States. · » » . - · t ‘ n (dr) From the items ot income speelned ln subdivision · (é) there shall be deducted the expenses, lomee,` and other do · ductions properly apportioned or allocated thereto, and a ratable part ot any expenses, lo%, or other deouctloaa wlzlelz can - not dennltely be allocated to some item or class of gms inl eome. 'I‘he.re1tnalncler, lt any, shall be treated lu fullraa net r , income from maroon without the United Staten. — 2 — · (e) Items of groaafiaoome, expenses, Iwo am deductions. { otl1h\ than those speeined lu suboirlaloos] ia) and (pc), shall · be allocated or apportioned to eoareea withln or without the l United States onwr ralea and rqolattone premribed by _ n Co ter rl oner ot Internal Revenno gwltlx approval ot the · Secretary ot the Treaanry. ewhero items ot gross income are l aemrately allocated to aoarmrwltlnla the United States, there · ~ shall be dedueted (tor the purpose ot computing the not income
