... (b) Nonresident aliens. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody,... Comparison of the Revenue Acts of 1934 and 1936 - Page 106by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
| National Tax Association - 1921 - 76 pages
...receipt, custody, disposal or payment of interest (other than interest coupons payable to bearer), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income, amounting to $1000 or over, paid or payable during any year to any taxpayer, shall make complete return... | |
| Louisiana (State). Assessment and Taxation Commission - 1921 - 294 pages
...receipt, custody, disposal or payment of interest (other than interest coupons payable to bearer), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income, amounting to $1000 or over, paid or payable during any year to any taxpayer, shall make complete return... | |
| Alzada Comstock - 1921 - 268 pages
...receipt, custody, disposal or payment of interest (other than interest coupons payable to bearer), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income, amounting to $1000 or over, paid or payable during any year to any taxpayer, shall make complete return... | |
| New York (State) - 1921 - 324 pages
...political 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. (Added by L. 1919, chap. 627, in effect May 14, 1919.) § 351. Imposition... | |
| United States. Internal Revenue Service - 1921 - 348 pages
...acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having...receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed... | |
| Rex Frye - 1921 - 350 pages
...acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having...receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed... | |
| National Tax Association - 1922 - 622 pages
...annual or periodical income not excepted from the withholding provisions. All withholding on account of interest on deposits " with persons carrying on the...States and not having an office or place of business therein," is done away with, and amounts so withheld during 1921 are released. However, an unfortunate... | |
| James Hinton Pou - 1922 - 1032 pages
...receipt, custody, disposal or payment of interest (other than interest coupons payable to bearer), rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income, amounting to $1,000 or over, paid or payable during any year to any taxpayer, shall make complete return... | |
| United States - 1922 - 1028 pages
...be entitled to the same if divided or distributed, and of the amounts that would be payable to each. salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual or partnership composed in whole or in part of nonresident aliens... | |
| United States - 1922 - 756 pages
...notes, or other interest-bearing obligations of residents, corporate or otherwise, not including (A) interest on deposits with persons carrying on the...banking business paid to persons not engaged in business within the United States and not having an office or place of business therein, or (B) interest received... | |
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