| United States. Congress. Internal Revenue Taxation Joint Committee - 1967 - 66 pages
...nonresident alien individuals not engaged in a trade or business in the United States, included : interest, dividends, rents, salaries, wages, premiums, annuities,...determinable annual or periodical gains, profits, and income (including certain timber, coal, and iron ore royalties) . The US source income of a foreign corporation... | |
| United States. Congress. House. Committee on Ways and Means - 1967 - 1068 pages
...individuals- not enfaged in a trade or business in the United States. They are interest, ividends, rents, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income (including certain timber, coal, and iron ore royalties). The US source income of a foreign corporation... | |
| United States. Internal Revenue Service - 1975 - 804 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... | |
| 1969 - 548 pages
...amount received, by every nonresident alien individus: not engaged in trade or business within tut United States, from sources within the United States,...compensations, remunerations, emoluments, or other fixed or determlnable annual or periodical gains, profits, and Income (Including amounts described In section... | |
| United States. Tax Court - 1968 - 1080 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, nncl Income * * * 50 TAX COURT OF UNITED STATES REPORTS... | |
| 1969 - 958 pages
...taxable year, In lieu ol 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 axed or determlnable annual or periodical gains, profits, and Income (including amounts described in... | |
| United States. Tax Court - 1968 - 1066 pages
...the taxes imposed by section 11, a tax of 30 percent of the amount received from sources within th« United States as Interest (except interest on deposits...compensations, remunerations, emoluments, or other fixed or determinate annual or periodical gains, profits, and income * * * or business. George C. Westen-elt,... | |
| United States. Tax Court - 1950 - 1992 pages
...In trade or business within the United States and not taring an office or place of business therein, from sources within the United States as Interest...deposits with persons carrying on the banking business), 4Wdend», rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or... | |
| 1971 - 1766 pages
...the United Stater,, from sources within the United States, as Interest (except Interest on § 1.871 deposits with persons carrying on the bankIng business),...compensations, remunerations, emoluments, or other fixed or detennlnable annual or periodical gains, profits, and Income (Including amounts described In section... | |
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