Page:United States Statutes at Large Volume 44 Part 2.djvu/75

SIXTY-NINTH CONGRESS. Sues. I. Cn. 27. 1926. 35 so included in thexfniss income of e· shareholder shall be treated as ”‘°°“' ’”· u dividend receiv · Any subsequent; didzribution made byf the eoi·· m§yg‘g§f‘°° °“ "*** pcrati ; out ofi theesmingii or profits for such taxable yea.; shell; l if d1stributed.t0 any share older who. haesoimcluded m lnsrgmss income his distributive share, be exempt from tax in the amount of the shareso included. _ ‘ . —· is ‘ >PA¥ihiBhliTE0F mniyinrmnls nx1.·r somwn .. ,0§’,'{,_,’f“°°’ °‘ "‘ " Sno. Bil. (e2téAg0peri≠g11iv£hetIe;i;er Icigpacity ectingii  ;§§;°{,E*{‘§‘,,,,°‘;,§ ,‘;§,.',§§’,§‘g p 0 m0 n. rp . r so ~ ropertye gg, em. employers and all oilicers and emplofees of the llmted §tetes,lmving the control, recei t, custod , diqpoea ,~or pa ment <7f.inte¤est1(em:ept _ . t R . Y . Y _ .. , .. t §‘E‘?f°€§ °“ “°.E’$’“‘2.E?"Jm"” §e%'“°§“e5;2’£’e‘§gm°'%r‘“i¤3i*t;‘¥i‘“§£ a‘.r¥`BQ:~ 1*.1 ` Q .· not hsvipnz mgikplece of business therein)g·1·ent, salaries, wegee, tpremnxmelixannuitiw, coxnpensetions, remuneraitions,—unoiu» ments, or other ed or. determenpble ennualyoreperiodiedogum, profits, and income, of any nonresident alien lEd}.V1dll$l~,%0l" any ertnershi not engaged in trade or business within the United gtetes endp not having any oiiice or piece ofebusinees therein and composed ir; vsgiole (gr nlzlart Ff hnonfesidgjilt aglens, (other thgn income receve we 'v'e so st case ;a2~credit _ gubdivision (a) of F§3:til>nd216) shall, (el1;cept·—i[i1vlthe· ,prb\§1;11éd E‘°""°°“ or in subdn 'vision. an _exee t ee ot erwiee. rovi inire a- tions preeeribediby the Commisslhner under- sectilin .217) deduct and w1thho1d_from.such enuuelor —peri0dice1·geins Er.l‘;fltS,`8I1d income a_ tex equal to 5 per centum thereof: Prowbslqd, ·· at the Commis- Q,Q,"’,‘§g cimmm gioner may authorize such tex to be deducted and withheld from the ¤*¤·¤*¤<=*¤<'*·*· interest upon, anyiisecpmtme thm owners of rwh¤ch* M0 mtv kiwwlt to th%;;it§iho1ding‘age1};g bonds,  ;> .¤ —·u in. B: . I ism . ;¤¤¤y¢¤e¤w re temeslox., s —t¤;iat,¢¢1r¤t er` , °” gjmilgy of e eo:·t;;>a;al?gn contain Zh opipreizieign aim gin he yew 1 eo _ regrees p¤y»euy»_.i, .=0 Q~ Kim this eine upon the ebligeqor te°¤eimbus·¤e,the x>b1igee;fm:· any poetic; gi t.hg1it;;,.or§o gzy.the_j£tLexest;with0t;1;id&lH¢ii0tJ;¤i;f0tm¤y te¤¤:·(whi¤;h i e o or m requi mvpeymi n ; ey neon {ori ‘ j r therefrom any. lm af. -the.Unitedj-&'it¤tes,Z theldbligerlm · dedggsbwdg withrhgold a interest: nga 'i`·¤ W be w*°¤**¤’¤- suc ’n me wes ;z 0 gh W such (interest is peyeubld ennually or at shorter or lengt! vghether peyeglaegtto X;. xglqxmsssideiigglien inc?;vid¤;1t;>lr» to nu igdividniel eitizenpr resi _, o t e;Umte° tesor. ap emhi z m¤uled,' un- who _ Tl$1ii;1h(ei.Qoz;nhniissionerfngey authorize auch mxhmgmaggdmhiegimd or km me wi in ecuseonnteresteu 0}1.8!1.i$\lB.:* n lm ,g¢¤, deeds of trust, or other obligations, qwnzicsof which axenotlmown . c T1!1 ., . »».1 . ia _ » , .e meivmen. ¥?;"*‘° ;$@‘*""i‘&,“c;‘“i‘;°·¤i 2°.‘$k‘:.€E,“°§‘.?’“*.,;;.?i§‘£‘.‘$‘;€%;‘¤¥,‘£*»mi‘;?* Jmmm i‘~‘¤°é‘mq"“‘i“’iei*‘“e“¥°.3F"‘*‘· “*° ~”e'fi‘,?*‘*°*":..ii% ‘€‘?i‘é°tZ%£2*“%‘%? . _# $1@€· _1QQ_f13L;WIZ1 _ ec e .r_ no i e emditerpmvided 1n,¤ubd1 );,e¤¤ad~ gl) ;21&52¤•b»in gig case of a. nonreslidentg alien, ___vadngl» N¤¤r¤¤1d·¤=¤¤¤¤- one reec _ ,._ ·¤11bdi,Y181011.Q}0  » ¤e¢t¤>¤.;g17.: ucinldvductn _ end m9li;o1d¤ng,rsh¤¤rbe.`qt R·¤~·*··¤~ 2.w=i·*s.;r r¤*um*:g·:.2¤§;.2 e*;;**::**"~¤*c“ ¤:if , the mr ·ene·Qr‘1:¤¤1 ,1 A ,i·1‘¤¤¤1¥e su. im i ii ¥· . yvitlfwmithhoidinziexpnt ¤¤~qr. Fehzqere —1ip;¤ie¤¢¢¥·¤¤¢is=¤ an wgrnting that his not uyme umxvessiot the eredxte provided in SB¢§$@fAH_216-(1008 notexce $4,000. i--iz. ¢ .¤‘ » ie ·. ;€ is