...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...

...information at the source." This means that every person making a payment to another of " interest, rent, salaries, wages, premiums, annuities, compensations,...remunerations, emoluments, or other fixed or determinable gains, profits, and income of $1000 or more " (formerly $800) in any year must make " return " of such...

...and employers making payment to another individual, corporation or partnership, of interest, rent, salaries, wages, premiums, annuities, compensations,...remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments described in sections 254 and 255), of $1,000 or more...

...make return to the tax commission of complete information concerning the amount of all interest, rent, salaries, wages, premiums, annuities, compensations,...remunerations, emoluments or other fixed or determinable gains, profits and income, except interest coupons payable to bearer, of any taxpayer taxable under...

...and employers, making payment to another individual, corporation, or partnership, of interest, rent, salaries, wages, premiums, annuities, compensations,...remunerations, emoluments, or other fixed or determinable gains, profits, and income [except dividends and transactions by brokers] of $1,000 or more in any...

...(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...

...(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...

..."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" shall not be included as gross income from sources within the United States. [Sec. 217 (a)...