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" Corp. to nonresident alien individuals and foreign corporations are subject to a 30 percent tax... "
Importation of Feed Wheat - Стр. 187
авторы: United States. Congress. Senate. Committee on Agriculture and Forestry - 1953 - Страниц: 545
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Importation of Feed Wheat: Hearings Before the Committee on Agriculture and ...

United States. Congress. Senate. Committee on Agriculture and Forestry - 1953 - Страниц: 570
...corporation tax. Senator YOUNG. Yes, but not Mr. MOSKOVITZ. Any dividends, they pay the same tax ua anybody else pays. Senator YOUNG. As individuals?...is an individual and has an aggregate income of the typa covered by section 211 (a) in excess of $15,400; or (2) the taxpayer is engaged in trade or business...
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Real Estate Investment Trusts Handbook

William A. Kelley - 1998 - Страниц: 254
...Persons Generally, ordinary dividends and interest (other than "portfolio interest") paid by a REIT to nonresident alien individuals and foreign corporations are subject to a 30 percent withholding tax.130 For these purposes accrued original issue discount is subject to withholding only...
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