Legislative History of H.R. 13103, 89th Congress: Foreign Investors Tax Act of 1966, Public Law 89-809...

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Page 160 - In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess profits taxes...
Page 140 - United States. The following items of gross income shall be treated as income from sources within the United States : (1) Interest.
Page 57 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24, 1917, and originally subscribed for by the taxpayer) the Interest upon which is wholly exempt from the taxes Imposed by this title.
Page 63 - United States. — The following items of gross income shall be treated as income from sources without the United States...
Page 83 - Compensation of employees of foreign governments or international organizations— (a) Rule for exclusion. Wages, fees, or salary of any employee of a foreign government or of an international organization...
Page 19 - ... (3) Compensation for labor or personal services 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...
Page 66 - Rentals or royalties from property located in the United States or from any interest in such property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes and formulas, good will, trademarks, trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States.
Page 65 - States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which cannot definitely be allocated to some item or class of gross income.
Page 12 - States, there is hereby imposed for each taxable year, in lieu of the taxes imposed by section 11, a tax of 30 percent of the amount received from sources within the United States...
Page 1541 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.

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