...or for the fact that it is attributable to income from sources outside the United States (including interest on deposits with persons carrying on the...banking business paid to persons not engaged in business within the United States). (4) In the case of a nominee, any payment which he receives and with respect...

...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]. § 3. Section three hundred fifty-one of such law, as last amended by...

...notes, or other interest-bearing obligations of residents, corporate or otherwise, not including — (A) us organization (other than a trust) which is itself...subject to the provisions of this section; and (5 within the United States, (B) interest received from a resident alien individual, a resident foreign...

...interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, a tax of 10 per centum of such amount, except that such rate shall be reduced, in the case of a resident...

...interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, a tax of 15 per centum of such amount, except that in the case of dividends the rate shall be 10 per...

...to 18 percent of such item. (b) Income items. The items of income referred to in subsection (a) are 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, emoluments,...

...with banks as defined in section 581 paid to persons not engaged in business in the United States), dividends, rent, salaries, wages, premiums, annuities,...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...

...custody, disposal, or payment of interest, dividends, participation in partnership profits, rents, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income (to the extent that any of the above items constitute gross income from sources within Puerto Rico)...

...sources within the United States interest paid by foreign branches of US banks. Under existing law interest on deposits with persons carrying on the...banking business paid to persons not engaged in business within the United States is not income from sources within the United States. The proposed amendment...

...Section 1441 (relating to withholding of tax on nonresident aliens) is amended — (1) by striking out "(except interest on deposits with persons carrying...paid to persons not engaged in business in the United States)" in subsection (b) ; (2) by striking out "and amounts described in section 402(a)(2)" and all...