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" ... (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 106
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
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Drafts of Personal Income and Business Income Tax Acts

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...
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Report to the Constitutional Convention

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...
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State Taxation of Personal Incomes, Issues 229-230

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...
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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

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...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

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...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

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...
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The Bulletin of the National Tax Association, Volumes 7-8

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...
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North Carolina Corporation Code, Annotated: Containing the Statutes ...

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...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

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...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

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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