...sections 11 and 12 upon the amount received, by every nonresident alien individual not engaged in trade or business within the United States, and not having...premiums, annuities, compensations, remunerations, emolumentSj or other fixed or determinable annual or periodical gains, profits, and income, a tax of...

...of bond interest and dividends to non-resident foreign corporations not engaged in business or trade within the United States and not having an office or place of business therein.40 The amount to be withheld on payment of bond interest to such foreign corporations is 6%,...

...of bond interest and dividends to non-resident foreign corporations not engaged in business or trade within the United States and not having an office or place of business therein.40 The amount to be withheld on payment of bond interest to such foreign corporations is &%,...

...whether domestic or foreign, resident or non-resident; (c) a foreign corporation not engaged in trade or business within the United States and not having an office or place of business therein. The Commissioner may require the tax to be withheld where the owner of the bonds is unknown...

...payments made prior to February 25, 1919, withholding as to foreign corporations not engaged in trade or business within the United States and not having an office or place of business therein, was confined to interest on bonds of domestic and resident corporations and dividends on stock...

...form 1098 (revised) for each nonresident alien individual or foreign corporation not engaged in trade or business within the United States and not having an office or place of business therein, to whom income other than bond interest was paid during the previous taxable year. In every...

...withholding. Nonresident alien individuals, foreign partnerships and corporations not engaged in trade or business within the United States and not having an office or place of business therein are required to use form 1000. They may claim exemption from collection of tax at the source...

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

...interest on deposits in banks, banking associations, and trust companies paid to persons not engaged in business within the United States and not having an office or place of business therein. The Senate amendment strikes from this exception the interest received from foreign traders...

...(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 or a resident foreign corporation...