...language is important in this case. It expressly included certain forms of interest and also "rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual, . . . ." (Emphasis added.) While royalties were not mentioned...

...(b) Income items. The items of Income referred to In subsection (a) are Interest, dividends, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and Income, gains described In section 402(a)(2), 403(a)(2), or 631 (b) or (c), amounts subject to tax under section...

...language is important in this case. It expressly included certain forms of interest and also "rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual, . . . ." (Emphasis added.) While royalties were not mentioned...

...States, from sources within the United States, as Interest (except Interest on Title 26 — Chapter I deposits with persons carrying on the bankIng business),...compensations, remunerations, emoluments, or other flxed or determlnable annual or periodical gains, profits, and Income (Including amounts described...

...item. (D) Income items. The items of Income referred to in subsection (a) are interest dividends, rent, salaries, wages, premiums, annuities. compensations....determinable annual or periodical gains, profits, and income, gains described in section 402(a)(2), 403(aX2), or 631 (b) or (c), amounts subject to tax under section...

...imposed by sections 13 and 14, upon the amount received by every foreign corporation not engaged in trade or business within the United States, from sources...compensations, remunerations, emoluments, or other fixed or determinate annual or periodical gains, profits, and income, a tax of 30 per centum Taxable Years Beginning...

...sections 11 and 12, upon the amount received, by every nonresident alien individual not engaged in trade or business within the United States, from sources...dividends, rents, salaries, wages, premiums, annuities, I compensations, remunerations, emoluments, or other fixed or determinable annual or pe'rlodlcal gains,...

...Items which constitute such gross income are enumerated in subsection (b), in part, as dividends, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income. Section 1.1441-2(a) of the Income Tax Regulations states that income is fixed when it is paid in amounts...

...tax base of nonresident aliens not engaged in trade or business in the United States, which includes interest (except interest on deposits with persons...determinable annual or periodical gains, profits, and income, has been enlarged to include certain gains, profits, and income which are considered gains from the...

...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 taxable under this article]. § 3. Section three hundred fifty-one of such law, as last amended by...