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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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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 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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Drafts of Personal Income and Business Income Tax Acts

National Tax Association - 1921 - 76 pages
...receipt, custody, disposal or payment of interest (other than interest coupons payable to bearer), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income, amounting to $1000 or over, paid or payable during any year to any taxpayer, shall make complete return...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...engaged in business in the United States and not having an office or place of business therein), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual or partnership composed in whole or in part of nonresident aliens...
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North Carolina Corporation Code, Annotated: Containing the Statutes ...

James Hinton Pou - 1922 - 1032 pages
...receipt, custody, disposal or payment of interest (other than interest coupons payable to bearer), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income, amounting to $1,000 or over, paid or payable during any year to any taxpayer, shall make complete return...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 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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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...engaged in business in the United States and not having an office or place of business therein), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual or partnership composed in whole or in part of nonresident aliens...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...engaged in business in the United States and not having an office or place of business therein), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual, or of any partnership not engaged in trade or business within...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...engaged in business in the United States and not having an office or place of business therein), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual or partnership composed in whole or in part of nonresident aliens...
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Laws of the State of Mississippi

Mississippi - 1924 - 828 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, amounting to six hundred dollars or over, paid or payable during any year to any taxpayer shall make...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...engaged in business in the United States and not having an office or place of business therein), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual, or of any partnership not engaged in trade or business within...
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