 ... (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,...  Reports of the U.S. Board of Tax Appeals - Page 230by United States. Board of Tax Appeals - 1933Full view - About this book
 | Administrative law - 1968 - 416 pages
...Internal Revenue Code (relating to nonresident alien individuals not engaged in trade or business within the United States and not having an office or place of business therein) and by section 23 К a) of the Internal Revenue Code (relating to foreign corporations not... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1948 - 970 pages
...States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or... | |
 | Administrative law - 1960 - 880 pages
...by section 11, a tax of 30 percent of the amount received from sources within the United States as Interest (except Interest on deposits with persons carrying on the banking business) , dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments,... | |
 | Administrative law - 1974 - 436 pages
...Internal Revenue Code (relating to nonresident alien individuals not engaged in trade or business within the United States and not having an office or place of business therein) and by section 231 (a) of the Internal Revenue Code (relating to foreign corporations not... | |
 | Administrative law - 1970 - 868 pages
...Specific items of fixed or determinable annual or periodical income are enumerated in section 881 (a) as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, and emoluments,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1949 - 980 pages
...States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or... | |
 | United States. Supreme Court - Law reports, digests, etc - 1949 - 974 pages
...States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having...control, receipt, custody, disposal, or payment of I Taxable Years Beginning before 1944 Seo. 143. (a) (2) Benefit of credits against net Income. Section... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...subsection (a) and inserting in lieu thereof "or of any foreign partnership" ; (2) by striking out "(except interest on deposits with persons carrying...paid to persons not engaged in business in the United States)" in subsection (b) ; (3) by striking out "and amounts described in section 402 (a) (2)" and... | |
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