| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...sections 11 and 12 upon the amount received, by every nonresident alien individual not engaged in trade or business within the United 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... | |
| George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...requires withholding only if the owner of the income is a non-resident alien or a foreign corporation not engaged in business within the United States and not having an office or place of business therein. Withholding payments of fixed or determiuable income are not subject to withholding when made... | |
| Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...the Revenue Acts of 1916 and 1917, from the income of foreign corporations not engaged in trade or business within the United States and not having an office or place of business therein, such withholding agent need return only the sum withheld to an amount not in excess of the... | |
| George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...(2) payments of the same kind of income to non-resident foreign corporations not engaged in trade or business within the United States and not having an office or place of business therein, at the rate of 109r and (3) the Commissioner may authorize deduction at the source in the... | |
| Prentice-Hall Inc - 1919 - 640 pages
...1098 (revised) for each nonresident alien individual or foreign corporation not engaged in trade or business within the United States and not having an office or place of business therein, to whom income other than bond interest was paid during the previous taxable year. In every... | |
| United States - 1921 - 888 pages
...foreign-trade corporations and interest on deposits in banks, banking associations, and trust companies paid to persons not engaged in business within the...States and not having an office or place of business therein. The Senate amendment strikes from this exception the interest received from foreign traders... | |
| United States - Law - 1921 - 642 pages
...of the United States having the control, receipt, custody, disposal, or payment of interest (except interest on deposits with persons carrying on the...banking business paid to persons not engaged in business in the United States and not having an office or place of business therein) , rent, salaries, wages,... | |
| National City Company - Income tax - 1921 - 104 pages
...resident of the United States or to a partnership, or to a foreign corporation not engaged in trade or business within the United States and not having an office or place of business therein. Citizens and resident aliens may receive tax covenant interest free from all collection at... | |
| United States - Law - 1922 - 1028 pages
...which such survivor makes return of income. (1) Interest on bonds, notes, or other interest-bearing obligations of residents, corporate or otherwise,...interest received from a resident alien individual or a resident foreign corporation when it is shown to the satisfaction of the Commissioner that less... | |
| Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...of the United States having the control, receipt, custody, disposal, or payment of interest (except interest on deposits with persons carrying on the...banking business paid to persons not engaged in business in the United States and not having an office or place of business therein), rent, salaries, wages,... | |
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