foreigner residing in the United States, or any of its possessions, has any interest in said bonds, coupons or interest. (Signature of owner of bonds. Give full name) Date Address 191.. (Give full post office address) TEMPORARY PROVISION In view of the fact that the time required for the interpretation of the law and preparation and issuance of these regulations brings the date so near November 1 and that many coupons payable upon that date are already in transit without the prescribed certificates attached, with a desire to cause as small an amount of inconvenience as possible to bondholders and general business as may be compatible with the provisions of the law and of these regulations, the following temporary provision is made: On November 1, 1913, and for fifteen days thereafter, coupons presented to a debtor need not be accompanied by certificates in any of the forms hereinbefore described, provided that such coupons are accompanied by a certificate substantially in the following form: FORM OF TEMPORARY CERTIFICATES, WHICH MAY BE USED ONLY PRIOR TO NOVEMBER 16, 1913, SUBJECT TO SUBSTITUTION I (we) hereby certify that I am (we are) lawfully entitled to present for payment the accompanying coupons or interest orders amounting to $..... (giving amount), representing interest matured on the following bonds.... (giving name of debtor and designating the description, style, and numbers of the bonds); that said coupons or interest orders came into my (our) possession unaccompanied by a certificate of ownership of said bonds, in any of the forms required by the regulations of the United States Treasury Department, and that the name and address of the owner of such bonds are as follows: (give name and address of owner; if impossible to do this, so state.) Name of person, firm, or corporation presenting coupons Address On or before February 1, 1914, certificates of the ownership of any of the bonds upon which was collected the interest referred to in such temporary certificates, in any of the forms above set forth, may be delivered to the debtor, and said debtor may thereupon return any sum withheld to which the owner of such bonds may be entitled under the law and regulations upon the facts disclosed by such ownership certificates. Any temporary certificates relating to bonds, for which certificates of ownership shall not have been substituted with the debtor shall, on or before March 1, 1914, be delivered to the collector of internal revenue. All forms of certificates herein provided for shall be 8 inches wide and 31⁄2 inches from top to bottom, and printed on paper corresponding in weight and texture to glazed bond paper 17 by 28, about 26 pounds to the ream of 500 sheets, or white writing paper 21 by 32, about 32 pounds to the ream of 500 sheets, and the person or corporation first receiving coupons or interest orders for collection shall write or stamp his or its name and address and date on the back of said certificates. W. H. OSBORN, Commissioner of Internal Revenue. Approved October 25, 1913. W. G. MCADOO, Secretary of the Treasury. FURTHER REGULATIONS AS TO COLLECTION AT THE SOURCE REGULATIONS REGARDING THE DEDUCTION AT THE SOURCE OF THE NORMAL TAX OF 1 PER CENT. FROM INCOME OF INDIVIDUALS OTHER THAN INCOME DERIVED FROM INTEREST UPON BONDS AND MORTGAGES, OR DEEDS OF TRUST OR OTHER SIMILAR OBLIGATIONS OF CORPORATIONS, JOINT STOCK COMPANIES OR ASSOCIATIONS, AND INSURANCE COMPANIES UNDER THE PROVISIONS OF SECTION 2 OF THE ACT OF OCTOBER 3, 1913 "The source," in these regulations, shall be construed as referring to the place where the income originates. BY WHOM THE NORMAL TAX SHALL BE DEDUCTED AND WITHHELD All persons, firms, &c., mentioned in Paragraph E of this law hereinafter referred to as "Withholding Agents," namely: "Copartnerships, companies, corporations, joint stock companies or associations, insurance companies, in whatever capacity acting, in cluding lessees, mortgagors of real or personal property, trustees acting in any trust capacity, executors, administrators, agents, receivers, conservators, employers and all officers and employees of the United States having the control, receipt, custody, disposal or payment of interest (except income derived from interest upon bonds and mortgages or deeds of trust or other similar obligations of corporations, upon which the normal tax of 1 per cent. has been otherwise withheld at the source, as provided by these regulations), rent, salaries, wages, royalties, taxable annuities, emoluments or other fixed or determinable gains, profits and income of another person exceeding $3,000 for any taxable year, except as hereinafter provided." Shall deduct and withhold from such annual gains, profits and income such sum as will be sufficient to pay the normal tax of 1 per cent. imposed thereon by section 2 of this act, and shall make the lawful return and pay the taxes so withheld to the collector of internal revenue for the district in which said withholding agent resides or has his, her or its principal place of business. The normal tax of 1 per cent. shall be thus withheld from all income derived from fixed annual periodical rent of realty or personalty, interest (except as herein otherwise provided), |