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" ... 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,... "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 106
by United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 138

United States. Court of Claims, Audrey Bernhardt - 1958 - 966 pages
...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...premiums, annuities, compensations, remunerations, emolumentSj or other fixed or determinable annual or periodical gains, profits, and income, a tax of...
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Cases Decided in the United States Court of Claims ... with ..., Volume 124

United States. Court of Claims, Audrey Bernhardt - 1953 - 968 pages
...United States * * * as interest * * * dividends, rents, salaries, wages, * * * compensations, * * * or other fixed or determinable annual or periodical...and income, a tax of 30 per centum of such amount, * * *. Sections 29.231-1 and 29.231-2 of Treasury Regulations 111, promulgated under section 231, supra,...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...(section 350) ia defined as one having the " control, receipt, custody, disposal or payment of interest, rents, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income taxable under this article ;" but rent, interest, annuities and premiums of nonresidents are not deducted,...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...of the United States, having the control, receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual (other than income received as dividends from a corporation which...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...tions, as defined above, a tax equal to 10% is withheld at the source on payment of interest, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income, except that the law requires a tax equal only to 2% to be withheld at the source on all interest on...
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The State Department Reports of the State of New York, Volume 20, Issues 115-120

New York (State) - 1919 - 520 pages
...whatever capacity acting, who has the control, receipt, custody, disposal or payment of interest, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income taxable under the law, is a witholding agent. § 350, subd. 10. 62. Is a lessee or mortgagor of property,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...of the United States, having the control, receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual (other than income received as dividends from a corporation which...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...of the United States, having the control, receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual (other than income received as dividends from a corporation which...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...subdivision of the state, having the control, receipt, custody, disposal or payment, of interest, rent, salaries, wages premiums, annuities, compensations...determinable annual or periodical gains, profits and income taxable under this article. § 351. Imposition of income tax. A tax is hereby imposed upon every resident...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...of the United States, having the control, receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual (other than income received as dividends from a corporation which...
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