...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...

...corporations of those possessions and upon nonresident alien individuals or corporations not engaged in trade or business within the United States and not having an office or place of business therein, with respect to gains, profits, or income derived from such transactions, and provided further,...

...1940, and regulations to be prescribed thereunder. A nonresident alien individual not engaged in trade or business within the United States and not having an office or place of business therein at any time within the taxable year is subject to the tax imposed by section 211 (a) on gross...

...9.236-1, foreign corporations are divided Into two classes: (a) foreign corporations not engaged in trade "= 1939 U. S. Govt. Print. Off." " National Archives (U.S.)( and author therein at any time within the taxable year, referred to in the regulations as nonresident foreign...

...income from sources within the United States, (b) nonresident alien individuals not engaged in trade or business within the United States and not having an office or place of business therein at any time during the taxable year and deriving in the taxable year more than $21,600 gross...

..." 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." DRAFT CONVENTION ON DOUBLE INHERITANCE TAX Virtually as much difficulty was encountered in...

...investment companies, (4) personal holding companies, and (5) foreign corporations not engaged in trade or business within the United States and not having an office or place of business therein. It is further recommended that a personal service corporation be permitted to elect to have...

...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...

...toeUnited Stater,, from sources within th«United States, as interest (»xcept interest on f.fl-034— 72 deposits with persons carrying on the bankIng business),...compensations, remunerations, emoluments, or other fixed or determlnable annual or periodical gains, profits, and Income (Including amounts described In section...

...received, by every nonresident alien Individual not engaged In trade or business within the United States, from sources within the United States, as Interest...persons carrying on the bankIng business), dividends, rente, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed...