| United States. Congress. Senate. Committee on the Judiciary - 1960 - 1674 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 determlnable annual or periodical gains, profits, and Income, a tax of 15 per centum of such amount... | |
| United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...the amount received, by every nonresident alien individual not engaged in trade or business wittin the United States, from sources within the United...determinable annual or periodical gains, profits, and income (including amounts described in section 402 (a) (2), section 403 (a) (2), section 631 (b) and (c),... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1532 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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1528 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... | |
| United States. Congress. Senate. Finance - 1964 - 386 pages
...(except interest or other earnings on deposits or saving accounts with banks as defined in section 581), dividends, rents, salaries, wages, premiums, annuities,...determinable annual or periodical gains, profits, and income (including amounts described in section 402(a) (2), section 403(a) (2), section 631(b) and (c) , and... | |
| United States. Congress. Senate. Select Committee on Small Business - 1964 - 418 pages
...receipt, custody, disposal, or payment of interest, dividends, participation in partnership profits, rents, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income C to the extent that any of the above items constitute gross income from sources •wi-tlain Puerto... | |
| United States. Congress. House. Committee on Ways and Means - 1965 - 178 pages
...in trade or business within the United States, from sources within the United States, as interest, dividends, rents, salaries, wages, premiums, annuities,...determinable annual or periodical gains, profits, and income (including amounts described in section 402 (a) (2), section 403(a)(2), section 631 (b) and (c), and... | |
| 1966 - 2090 pages
...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...compensations, remunerations, emoluments. or other fixed or determlnable annual or periodical gains, profits, and Income (including amounts described In section... | |
| United States. Congress. House. Committee on Ways and Means - 1967 - 1204 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...determinable annual or periodical gains, profits, and income (including amounts described in section 402(a)(2), section 403(a)(2), section 631 (b) and (c), and... | |
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