...BUSINESS IN THE UNITED STATES (a) IMPOSITION OF TAX.— * * * as interest (except interest on deposit with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, C4iiu]>ens:iti<ms, remunerations, emoluments, gains arising from sale of sécurités of corporations...

...received from sources within the United States as Interest (except Interest on deposit!) with person* carrying on the banking business), dividends, rents,...compensations, remunerations, emoluments, or other fixed or determinnble annual or periodical gains, profits, and Income (Including amounts described In section...

...business in the united states (a) IMPOSITION OF TAX.— * * * as interest (except interest on deposit with persons carrying on the banking business), dividends,...annuities, compensations, remunerations, emoluments, gains arising from sale of securites of corporations organized under the laws of the United States...

...every foreign corporation not engaged In trade or business within the United States and not baring an office or place of business therein, from sources...compensations, remunerations, emoluments, or other fixed or determlnable annual or periodical gains, profits, and Income, i tax of • * * per centum of such amount...

...taxable year, In lieu of the taxes Imposed by section 11, a tax of 30 percent of the amount received from sources within the United States as Interest...compensations, remunerations, emoluments, or other fixed or determlnable annual or periodical gains, profits, nncl Income * * * 50 TAX COURT OF UNITED STATES REPORTS...

...taxable year, In lieu ol the taxes Imposed by section 11, a tax of 30 percent of the amount received from sources within the United States as Interest...compensations, remunerations, emoluments, or other axed or determlnable annual or periodical gains, profits, and Income (including amounts described in...

...the taxes imposed by section 11, a tax of 30 percent of the amount received from sources within th« United States as Interest (except interest on deposits...compensations, remunerations, emoluments, or other fixed or determinate annual or periodical gains, profits, and income * * * or business. George C. Westen-elt,...

...every 'oreljn corporation not engaged In trade or business within the United States and not taring an office or place of business therein, from sources...deposits with persons carrying on the banking business), 4Wdend», rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or...

...income tax for the taxable year 1940. The petitioners are nonresident aliens, not engaged in trade or business within the United States and not having an office or place of business therein. The Commissioner determined a deficiency of $77.61. The petitioners claim they are entitled...

...nonresident aliens and foreign corporations are divided vta two classes: (a) Those not engaged in trade or business within the United States and not having an office or place of business therein and (b) those engaged A trade or business within the United States or having an office or place...