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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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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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Tax Results: Hearings... on Amendments Proposed to H.R. 16462...

United States. Congress. House. Committee on Ways and Means - 1927 - 84 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 are withholding agents of the Government, who shall withhold the tax when withholding is required by...
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Tax Refunds: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 74 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 are withholding agents of the Government, who shall withhold the tax when withholding is required by...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 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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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 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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United States Code Annotated

United States - 1928 - 1164 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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Treaty Information Bulletin No. 1[-117] October 31, 1929 ..., Volumes 70-90

United States. Dept. of State - 1935 - 666 pages
...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...or periodical gains, profits, and income, a tax of 10 per centum of such amount, except that such rate shall be reduced, in the case of a resident of...
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Treaty Information Bulletin, Issue 76

United States Department of State - 1936 - 872 pages
...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...or other fixed or determinable annual or periodical jrains. profits, and income, a tax of 10 per centum of such amount, except that such rate shall be...
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