... (b) Nonresident aliens. โ 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
| United States. Internal Revenue Service - 1963 - 1436 pages
...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... | |
| New York (State) - 1959 - 1208 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]. ยง 3. Section three hundred fifty-one of such law, as last amended by... | |
| United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...notes, or other interest-bearing obligations of residents, corporate or otherwise, not including โ (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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1532 pages
...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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1528 pages
...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... | |
| 1964 - 566 pages
...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,... | |
| United States. Congress. Senate. Finance - 1964 - 386 pages
...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... | |
| United States. Congress. Senate. Select Committee on Small Business - 1964 - 410 pages
...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)... | |
| United States. Congress. House. Committee on Ways and Means - 1965 - 178 pages
...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... | |
| United States. Congress. House. Committee on Ways and Means - 1966 - 54 pages
...Section 1441 (relating to withholding of tax on nonresident aliens) is amended โ (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... | |
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