 | United States - 1949 - 648 pages
...26.— INTERNAL REVENUE CODE INCOME TAX § 147. Information at source. — (a) Payments of $500 or more. All persons, in whatever capacity acting, including...interest, rent, salaries, wages, premiums, annuities, compensation, remunerations, emoluments, or other fixed or determinable gains, profits, and income... | |
 | 1961 - 422 pages
...trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations,...profits, and income (other than payments described in section 6042(1) or section 6045) , of $600 or more in any taxable year, or, in the case of such payments... | |
 | 1966 - 180 pages
...trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations,...determinable gains, profits, and income (other than payments to which section 6042 (a)(1). 6044(a)(l), or 6049(a) (1) applies, and other than payments with respect... | |
 | 1974 - 876 pages
...of tax on nonretident aliens — (a) General rule. Except as otherwise provided In subsection (c) , all persons, In whatever capacity acting (Including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States) having the control, receipt, custody,... | |
 | 1969 - 756 pages
...of tax on nonresident aliens — (a) General rule. Except as otherwise provided In subsection (c) , all persons, in whatever capacity acting (Including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States) having the control, receipt, custody,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1949 - 980 pages
...(Emphasis added.) 49 Stat. 1714. 11 "SEC. 143. WITHHOLDING OF TAX AT SOURCE. "(b) NONRESIDENT ALIENS. — All persons, in whatever capacity acting, including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody,... | |
 | 1961 - 636 pages
...of tax on nonresident aliens — (a) General rule. Except as otherwise provided in subsection (c) , all persons. in whatever capacity acting (including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States) having the control, receipt, custody,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1948 - 970 pages
...WITHHOLDING OF TAX AT SOURCE. "(a) TAX-FREE COVENANT BONDS. — . . . "(b) NONRESIDENT ALIENS. — All persons, in whatever capacity acting, including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody,... | |
 | United States. Supreme Court - 1949 - 974 pages
...WITHHOLDING OF TAX AT SOURCE. "(a) TAX-FREE COVENANT BONDS. — . . . "(b) NONRESIDENT ALIENS. — All persons, in whatever capacity acting, including...mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody,... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...Same as 1944. See. 147. source. Information at Sec. 147. (a) Payment* o $60O or more.—All persons, n whatever capacity acting, including lessees or mortgagors...salaries, wages, premiums, annuities, compensations, remunera tions, emoluments, or other fixed or determinable gains, profits, and income (other than payments... | |
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All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, and employers... 
