...(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,...

...the United States or domestic corporations entitled to the benefits of section 251) not engaged in business within the United States, and not having an office or place of business therein; (b) Interest received from a resident alien individual, a resident foreign corporation, or...

...(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,...

...persons carrying on Opinion of the Court. 293 US the banking business paid to persons not engaged in business within the United States and not having an office or place of business therein, . . . "(c) The following items of gross income shall be treated as income from sources without...

...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...

...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...

...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...

...(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,...

...income, regardless of the amount thereof. (2) In the case of a foreign corporation not engaged in trade or business within the United States and not having an office or place of business therein, the tax shall be as provided in section 231 (a). (f) INSURANCE COMPANIES. — In the case...

...OFFICE AND GROSS INCOME OF MORE THAN $21,600. — 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 $21,600 from the sources specified...