...acting * * * having the control, receipt, custody, displacement, or payment of interest, rent, salary, wages, premiums, annuities, compensations, remunerations,...determinable annual or periodical gains, profits and income of any nonresident alien individual * * * shall * * * deduct and withhold from such annual or periodical...

...Tax on nonresident alien individuals— (a.) Income not connected with United States business— 30 percent tax— (1) Income other than capital gains....profits, and income, (B) Gains described in section 402(a)(2), 403(a)(2), or 631 (b) or (c), and gains on transfers described in section 1235 made on or...

...alien individuals — (a) Income not connected with United States business— 30 percent tax— (I) Income other than capital gains. There is hereby Imposed...profits, and income, (B) Gains described in section 402(a)(2), 403(a)(2). or 631 (b) or (c), and gains on transfers described in section 1235 made on or...

...881. Tax on income of foreign corporations not connected with US business— (a) Imposition of tax. There is hereby imposed for each taxable year a tax...received from sources within the United States by a foreign corporation as— (1) Interest, dividends, rents, salaries, wages, premiums, annuities, compensations,...

...SEC. 881. Tax on income of foreign corporations not connected with US business(a) Imposition of tax. There is hereby imposed for each taxable year a tax...received from sources within the United States by a foreign corporation as — (1) Interest, dividends, rents, salaries, wages, premiums, annuities,...

...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 as Interest (except Interest on deposits with persons carrying on the banking business) , dividends,...

...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 as Interest (except Interest on deposits with persons carrying on the banking business) , dividends,...

...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 as interest (except interest on deposits with persons carrying on the banking business) , dividends....

...INCOME OF FOREIGN CORPORATIONS NOT CONNECTED WITH UNITED STATES BUSINESS. (a) IMPOSITION or TAX. — There is hereby imposed for each taxable year a tax...received from sources within the United States by a foreign corporation as — (1) interest, dividends, rents, salaries, wages, premiums, annuities,...

...during the taxable year. Section 871 (a) (1) (A) of the Code provides, in general, for the imposition of a tax of 30 percent of the amount received from sources within the United States by a nonresident alien as interest, dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations,...