 | 1973 - 882 pages
...(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... | |
 | 1972 - 580 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... | |
 | 1967 - 528 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 - 468 pages
...business paid to 51-047—66-20 persons not engaged in business in the United States), dividends, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, and amounts described in section 402 (a) (2), section 403 (a) (2), section 631 (b) and (c), and section... | |
 | United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1982 - 1214 pages
...(»} are interest (other than original issue discount as defined in section 1232(b)), dividends, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income "23.6. 78 WZ WCOME OF TOKEIG^ GOVERNMENTS AKD OF INTERNATIONAL or international organizations ;es in... | |
 | Stef Weeghel - 1998 - 302 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 15 per centum of such amount, except that in the case of corporations organized under the laws of a... | |
 | Patrick D. Dolan, C. VanLeer Davis - 2000 - 1220 pages
...(a) are interest (other than original issue discount as defined in section 1273), dividends, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, gains described in section 631(b) or (c), amounts subject to tax under section 871(a)(l)(C), gains... | |
 | United States - 1939 - 780 pages
...business in the United States and not having an office or place of business therein) , dividends, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income (but only to the extent that any of the above items constitutes gross income from sources within the... | |
 | Joseph Isenbergh - 2006 - 806 pages
...custody, disposal, or payment" of interest (other than original issue discount . . . ), dividends, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income . . . and various other items of US-source income of foreign individuals or foreign partnerships1 are... | |
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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,... 
