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" States), dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income... "
Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ... - Page 217
by United States. Bureau of Internal Revenue - 1920 - 335 pages
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...fiduciaries, and employers, making payment to another person,8 of interest, rent, Description of payments. — salaries, wages, premiums, annuities, compensations,...profits, and income (other than payments described in section 254 and 255), [The exceptions are dividends and transactions by brokers (see page 410) but...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920 - 1320 pages
...AND LETTER OF TRANSMITTAL RETURN OF INFORMATION AT THE SOURCE FOR THE CALENDAR YEAR 19 OF PAYMENTS OF Interest, rent, salaries, wages, premiums, annuities,...compensations, remunerations, emoluments, or other fixed or determlnable gains, profits and income of $1,000 or more during the calendar year. HEAD INSTRUCTIONS...
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Statistics of Income: Fiduciary income tax returns

United States. Internal Revenue Service. Statistics Division - Decedents' estates - 1957 - 140 pages
...trade or business and making payment in the course i>f such trade or business to another person of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determlnable gains, profits and income of $600 or more in any taxable year must make a return on Forms...
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Laws of the State of New York, Volume 1

New York (State) - Session laws - 1959 - 1208 pages
...corporation or political subdivision of the state, having the control, receipt, custody, disposal or payment, of interest, rent, salaries, wages, premiums, annuities,...remunerations, emoluments or other fixed or determinable annual or periodical gains, profits and income taxable under this article]. § 3. Section three hundred...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1959 - 1390 pages
...trade or business and making payment in the course of such trade or business to another person, of , doterminable gains, profits, and Income (other than payments described In section 6042(1) or section...
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Federal Statutes on the Availability of Information

United States. Congress. House. Committee on Government Operations - Freedom of information - 1960 - 312 pages
...trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinate gains, profits, and income (other than payments described in section 6042(1) or section...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinate gains, profits, and income (other than payments described in section 6042 (1) or section...
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Legislative History of United States Tax Conventions

United States. Congress. Joint Committee on Internal Revenue Taxation - Aliens - 1962 - 1528 pages
...interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations,...remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, a tax of 15 per centum of such amount, except that...
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Legislative History of United States Tax Conventions

United States. Congress. Joint Committee on Internal Revenue Taxation - Aliens - 1962 - 1532 pages
...interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations,...remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, a tax of 10 per centum of such amount, except that...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1964 - 566 pages
...trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations,...determinable gains, profits, and income (other than payments to which section 6042 (a)(l), 6044(a)(l), or 6049(a) (1) applies, and other than payments with respect...
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