 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...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...premiums, annuities, compensations, remunerations, emolumentSj or other fixed or determinable annual or periodical gains, profits, and income, a tax of... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1953 - 968 pages
...United States * * * as interest * * * dividends, rents, salaries, wages, * * * compensations, * * * or other fixed or determinable annual or periodical...and income, a tax of 30 per centum of such amount, * * *. Sections 29.231-1 and 29.231-2 of Treasury Regulations 111, promulgated under section 231, supra,... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...(section 350) ia defined as one having the " control, receipt, custody, disposal or payment of interest, rents, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits and income taxable under this article ;" but rent, interest, annuities and premiums of nonresidents are not deducted,... | |
 | New York (State) - Administrative courts - 1919 - 520 pages
...whatever capacity acting, who has 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 the law, is a witholding agent. § 350, subd. 10. 62. Is a lessee or mortgagor of property,... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...of the United States, having the control, receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual (other than income received as dividends from a corporation which... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...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. § 351. Imposition of income tax. A tax is hereby imposed upon every resident... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...of the United States, having the control, receipt, custody, disposal, or payment, of interest, rent, salaries, wages, premiums, annuities, compensations,...determinable annual or periodical gains, profits, and income, of any nonresident alien individual (other than income received as dividends from a corporation which... | |
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... 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 carrying on the banking business), dividends,... 
