| United States - 1953 - 1744 pages
...the banking business paid to persons not engaged in business in the United States) , dividends, rent, of property used in the trade or business and capital assets held for more than 6 (but only to the extent that any of the above items constitutes gross income from sources within the... | |
| United States. Internal Revenue Service - 1941 - 664 pages
...of 10 percent imposed by section 211 (a) is reduced to 5 percent with respect to the amount received from sources within the United States as interest...determinable annual or periodical gains, profits, and income, by every nonresident alien individual not engaged in trade or business within the United States and... | |
| United States. Board of Tax Appeals - 1942 - 1324 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...compensations, remunerations, emoluments, or other fixed or determinate annual or periodical gains, profits, and Income, a tax of 15 per centum of such amount,... | |
| United States. Internal Revenue Service - 1939 - 636 pages
...of 10 percent imposed by section 211 (a) is reduced to 5 percent with respect to the amount received from sources within the United States as interest...dividends, rents, salaries, wages, premiums, annuities, compensation, remunerations, emoluments, or other fixed or determinable annual or periodical gains,... | |
| United States. Internal Revenue Service - 1935 - 490 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... | |
| 1960 - 880 pages
...Imposed by section 1, on the amount received, by every nonresident alien Individual not engaged In trade or business within the United States, from sources...persons carrying on the bankIng business), dividends, rente, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed... | |
| 1972 - 634 pages
...toeUnited Stater,, from sources within th«United States, as interest (»xcept interest on f.fl-034— 72 deposits with persons carrying on the bankIng business),...compensations, remunerations, emoluments, or other fixed or determlnable annual or periodical gains, profits, and Income (Including amounts described In section... | |
| 1961 - 636 pages
...Specific items of fixed or determinable annual or periodical income are enumerated in section 881 (a) as interest (except interest on deposits with persons...premiums, annuities, compensations, remunerations, and emoluments, but other fixed or determinable annual or periodical gains, profits, and income are... | |
| 1966 - 500 pages
...Specific items of fixed or determinable annual or periodical income are enumerated in section 881 (a) as interest (except interest on deposits with persons...premiums, annuities, compensations, remunerations, and emoluments, but other fixed or determinable annual or periodical gains, profits, and income are... | |
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