 ... (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
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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... | |
 | Lawrence Chamberlain, George William Edwards - 1927 - 726 pages
...obligations of resident corporations and individuals, but not including interest on deposits with bankers paid to persons not engaged in business in the United...States, and not having an office or place of business therein. And not including interest received from a resident alien individual, a resident foreign corporation,... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...aliens, except income received as dividends of the class allowed as a credit against the normal tax, and interest on deposits with persons carrying on the...business paid to persons not engaged in business, and not having any office or place of business in the United States. Withholding is also required on... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 74 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 84 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... | |
 | Eric Louis Kohler - 1927 - 618 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...notes, or other interestbearin£ 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... | |
 | United States - 1928 - 1164 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... | |
 | United States - 1928 - 268 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, (B) interest received... | |
 | 1966 - 508 pages
...annual or periodical income is subject to withholding. Section 1441 specifically includes in such income interest (except interest on deposits with persons...paid to persons not engaged in business in the United States), dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, and emoluments;... | |
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