...(A) interest on deposits with persons carrying on the banking business paid to persons not engaged in business within the United States and not having an office or place of business therein, or (B) interest received from a resident alien individual, a resident foreign corporation,...

...periods, if payable to an individual, a partnership, or a foreign corporation not engaged In trade or business within the United States and not having an office or place of business therein : Provided, That if the liability assumed by the obligor dot's not exceed 2 per centum of the...

...periods, If payable to an individual, a partnership, or a foreign corporation not engaged in trade or business within the United States and not having an office or place of business therein: Provided. That if the liability assumed by the obligor does not exceed 2 per centum of the...

...income from sources within the United States of a nonresident alien individual not engaged in trade or business within the United States and not having an office or place of business therein is taxable at the rate oi 10 percent, except that such rate shall be reduced, in the case of...

...political subdivision of the state having the control, receipt, custody, disposal or payment of interest, rents, salaries, wages, premiums, annuities, compensations,...remunerations, emoluments or other fixed or determinable gains, profits or income, except interest coupons payable to bearer, of any taxpayer taxable under...

...OFTOE AND OROSS INCOME OF MORE THAN $24,000. — A nonresident alien Individual not engaged in trade or business within the United States and not having an office or place •of business therein who has a gross income for any taxable year of more than $24,000 from the sources specified...

...code, a tax of 30 percent of the amounts received from sources within the United States as interests, dividends, rents, salaries, wages, premiums, annuities,...compensations, remunerations, emoluments, or other fixed or determinate annual or periodical gains, profits, and income which are considered to be gains from the...

...equal to 30 percent thereof (b) INCOME ITEMS. — The items of income referred to in subsection (a) are paid to persons not engaged in business in the United States), dividends, rent, salaries, wages, premiums,...

...t.nited States.— Under the United States income-tax law, nonresident aliens not engaged in a trade or business within the United States and not having an office or place of business within the United States are taxable only upon fixed or determinable income. This includes dividends,...

...Federal income-tax law, nonresident alien individuals and foreign corporations not engaged in a trade or business within the United States and not having an office or place of business therein, are taxable only upon fixed or determinable income. This include dividends, interest, rents,...