 States as 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,...  United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - 405. lappuseautors: United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1949Pilnskats - Par šo grāmatu
 | 1970 - 448 lapas
...Internal Revenue may require, (i) by items and classes of income the amounts of dividends, interest, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determlnable annual or periodical income, gains, profits, and income derived from sources within the... | |
 | United States. Tax Court - 1985 - 1036 lapas
...of the types of items subject to withholding. These items include "interest, * * * dividends, rent, salaries, wages, premiums, annuities, compensations,...fixed or determinable annual or periodical gains." Respondent determined that the amounts paid by petitioner as debenture premiums were subject to withholding... | |
 | 1971 - 1766 lapas
...taxable year, In lieu of the taxes Imposed 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 currying on the banking business) , dividends, rents, salaries, wages, premiums, annuities, compensations,... | |
 | 1972 - 580 lapas
...Specific items of fixed or determinable annual or periodical income are enumerated in section 881 (a) as interest (except interest on deposits with persons...premiums, annuities, compensations, remunerations, and emoluments, but other fixed or determinable annual or periodical gains, profits, and income are... | |
 | 1967 - 528 lapas
...Specific items of fixed or determinable annual or periodical income are enumerated in section 881 (a) as interest (except interest on deposits with persons...premiums, annuities, compensations, remunerations, and emoluments, but other fixed or determinable annual or periodical gains, profits, and income are... | |
 | 1966 - 284 lapas
...engaged in trade or business within the United States or to foreign corporations not engaged in trade or business within the United States and not having an office or place of business or a fiscal or paying agent in the United States. (e) Penalty. For penalty for failure to supply identifying... | |
 | 1967 - 302 lapas
...engaged in trade or business within the United States or to foreign corporations not engaged in trade or business within the United States and not having an office or place of business or a fiscal or paying agent in the United States. _ (e) Penalty. For penalty for failure to supply... | |
 | 1949 - 774 lapas
...withholding agents. TAXATION OF NONRESIDENT ALIEN INDIVIDUALS AND FOREIGN CORPORATIONS NOT ENGAGED IN TRADE OR BUSINESS WITHIN THE UNITED STATES AND NOT HAVING AN OFFICE OR PLACE OP BUSINESS THEREIN AS AFFECTED BY THE RECIPROCAL TAX CONVENTIONS BETWEEN THE UNITED STATES AND CANADA... | |
 | 1966 - 468 lapas
...annual or periodical income is subject to withholding. Section 1441 specifically includes in such income interest (except interest on deposits with persons carrying on the banking business paid to persons not engaged in business in the United States) , dividends, rent, salaries, wages, premiums,... | |
 | 1979 - 316 lapas
...section 211, it is proposed that the tax on a nonresident alien not engaged in a trade or business in the United States and not having an office or place of business therein, shall be at the rate of 10 percent on his gross income from interest, dividends, rents, wages,... | |
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