 ... not engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends,...  Reports of the U.S. Board of Tax Appeals - Page 239by United States. Board of Tax Appeals - 1942Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 pages
...sections 11 and 12 upon the amount received, by every nonresident alien individual not engaged in trade or business within the United States, and not having...premiums, annuities, compensations, remunerations, emolumentSj or other fixed or determinable annual or periodical gains, profits, and income, a tax of... | |
 | 1917 - 194 pages
...disposal, or payment of interest, rent, salaries, wages, premiums, annuities, compensation, remuneration, emoluments, or other fixed or determinate annual or periodical gains, profits, and income of any nonresident alien individual, other than income derived from dividends on capital stock, or... | |
 | George Edwin Holmes - 1917 - 690 pages
...of bond interest and dividends to non-resident foreign corporations not engaged in business or trade within the United States and not having an office or place of business therein.40 The amount to be withheld on payment of bond interest to such foreign corporations is &%,... | |
 | George Edwin Holmes - 1917 - 674 pages
...of bond interest and dividends to non-resident foreign corporations not engaged in business or trade within the United States and not having an office or place of business therein.40 The amount to be withheld on payment of bond interest to such foreign corporations is 6%,... | |
 | Joseph Jay Scott - 1917 - 386 pages
...interest (whether bonds are "taxfree" or not) to a foreign corporation not engaged in business or trade in the United States and not having an office or place of business in this country, will be required to make return and pay the tax deducted to the Collector of Internal... | |
 | United States. Internal Revenue Service - 1918 - 200 pages
...disposal, or payment of interest, rent, salaries, wages, premiums, annuities, compensations, remuneration, emoluments, or other fixed or determinate annual or periodical gains, profits, and income of any nonresident alien individual, other than income derived from dividends on capital stock, or... | |
 | Ewell D. Moore - 1919 - 44 pages
...and all US officers and employees having control, custody, disposal or payment, of interest, rent, salaries, wages, premiums, annuities, compensations,...determinate annual or periodical gains, profits, and income, of any non-resident alien individual (other than dividends from a corporation which is taxable on its... | |
 | George Edwin Holmes - 1919 - 1048 pages
...wages, premiums. 1 Revenue Act of 1917, § 9 and § 1212. 2 Revenue Act of 1918, §221. 3 Id. §237. annuities, compensations, remunerations, emoluments,...determinate annual or periodical gains, profits, and income, but expressly excludes income received as dividends from a corporation taxable upon its net income.... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...payments made prior to February 25, 1919, withholding as to foreign corporations not engaged in trade or business within the United States and not having an office or place of business therein, was confined to interest on bonds of domestic and resident corporations and dividends on stock... | |
 | George Edwin Holmes - 1919 - 1052 pages
...whether domestic or foreign, resident or non-resident; (c) a foreign corporation not engaged in trade or business within the United States and not having an office or place of business therein. The Commissioner may require the tax to be withheld where the owner of the bonds is unknown... | |
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