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" ... engaged in trade or business within the United States, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations,... "
Legislative History of the Internal Revenue Code of 1954: Covering All ... - Page 394
by Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 138

United States. Court of Claims, Audrey Bernhardt - 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...
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Treaty Information Bulletin No. 1[-117] October 31, 1929 ..., Volumes 70-90

United States. Dept. of State - 1935 - 666 pages
...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...determinable annual or periodical gains, profits, and income, a tax of 10 per centum of such amount, except that such rate shall be reduced, in the case of a resident...
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Treaty Information Bulletin, Issue 76

United States Department of State - 1936 - 872 pages
...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...or other fixed or determinable annual or periodical jrains. profits, and income, a tax of 10 per centum of such amount, except that such rate shall be...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...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...the banking business), dividends, rents, salaries, ivages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...income. Specific items of fixed or determinable annual or periodical income are enumerated in the Act as interest (except interest on deposits with persons...annuities, compensations, remunerations, emoluments, but other fixed or determinable annual or periodical gains, profits, and income are also subject to...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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...determinable annual or periodical gains, profits, and income, a tax of 10 per centum of such amount, except that such rate shall be reduced, in the case of a resident...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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...compensations, remunerations, emoluments, or other fixed or determinate annual or periodical gains, profits, and income, a tax of 10 per centum of such amount,...
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages
...items of fixed or determinable annual or periodical income are enumerated in the Internal Revenue Code as interest (except interest on deposits with persons...annuities, compensations, remunerations, emoluments, but other fixed or determinable annual or periodical gains, profits, and Income are also subject to...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...Income." Specific items of fixed or determinable annual or periodical income are enumerated in the Act as interest (except interest on deposits with persons...annuities, compensations, remunerations, emoluments, but other fixed or determinable annual or periodical gains, profits, and income are also subject to...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...income. Specific items of fixed or determinable annual or periodical income are enumerated in the Act as interest (except interest on deposits with persons...annuities, compensations, remunerations, emoluments, but other fixed or determinable annual or periodical gains, profits, and income are also Page 416 subject...
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