...shall be treated as income from sources within the United States: ***** (4) Rentals and royalties. Rentals or royalties from property located in the...processes and formulas, good will, trade-marks, trade orands, franchises, and other like property ; and ***** (c) Gross income from sources without the United...

...compensation for labor or personal services performed in the United States; (2) income derived from real property located in the United States, or from any interest in such property, including rentals and royalties therefrom, and gains from the sale or the disposition thereof ; (3) dividends; (4) interest....

...etc.>rprorpcr°y'i'it»e (4) Rentals or royalties from property located in the United united states. States or from any interest in such property, including...processes and formulas, good will, trade-marks, trade orands, franchises, and other like property; and ales. (5) Gains, profits, and mcome from the sale...

...provisions of this section; (3) Compensation for labor or personal services performed in the United States; (4) Rentals or royalties from property located in...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...

...service performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property,...including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes and formulas, good...

...such property, including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes...trade brands, franchises, and other like property; and (d) From the items of gross income specified in subdivision (c) there shnll be deducted the expenses,...

...service performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property,...including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes and formulas, good...

...service performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property,...including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes and formulas, good...

...such securities to the business of the issuer, has assets taken at their fair value (not including patents, copyrights, secret processes, and formulas,...trade-marks, trade brands, franchises, and other like intangible property), as follows, namely" — And this is the asset test : "(b) In the case of preferred...

...such securities to the business of the issuer, has assets taken at their fair value (not including patents, copyrights, secret processes, and formulas,...trade-marks, trade brands, franchises, and other like intangible property), as follows, namely" — And this is the asset test : "(a) In the case of evidences...