30 SIXTY-NINYH CONGRESS. Swiss. I. Cn. 27, 1*326. ‘”€°“ 2** (3) In the case of an individual who dies durin the taxable a¤$`ii¤°i¤°?§;¤i>m°§i`§°$r?f year, the credits allowed by subdivisions (c), Eldl, End (0) shall be determined by his status at the time of his eeth, and in such case $1111 credits shall be allowed tlie sur¥iv;1ng spogxfe, if any, accor ing to is or er status at t e c ose 0 t e taxa e year. N°¤*°S‘d°¤°¤“°¤5· NET mconnz or N0m<1smsN·r ALIEN mmvnmsns inglggs frggyyeggggg Sm. 217: (a) In the case of e nonresident alien individual or smesssumss. of s citizen entitled to the benefits of section 262, the following items of gross income shu.11 be treated as income from sources within the United States: et;¤g=g;;idggtSb°¤d5· (1) Interest on bonds, notes, .01` other interest-bearing obliga- xékcepmms. ' tions of res1dents2 corporate or otherwise, not including (A) inter- est on deposits with persons carrying on the banking business paid to persons not engaged in business within the United States and not havin an oflice or place of business therein, or gi) interest received fgom a resident alien individual, sl resident oreign cor- oration, or a domestic corporation, when it is shown to the satis- gaction of the Commissioner the? less than 20 per centum of the oss income of such resident payer or domestic corporation has gen derived from sources within me United States, as determined under the provisions of this section, for the three—yeer period ending with the ciose of the taxable year of such uyor preceding the puer- menat ofnsuch interest, or for such part og such period as may >e _ sp 1ca e; l p012§§§,‘3§Td’ '""“ °°" $2) The amount received as dividends (A) from a domestic cor- gggggggsrc- poration other than s corporation entitled to the benefits of section ' 262, and other than a. corporation less than 20 r centum of whose gross income is shown to the zzatisfection of gse Commissioner to ave been derived from sources within the United States, as de- termined under the grovisions of this section, »for the three·yesr periodsending with t e close of the taxable year of such corpora- tion preceding the declaration of such dividends (or for such part of such geriod as the corporation has been in existence), or (B) fggjgm from a reign corgoration unless less than 50 per eentum of the ` gross income of suc foreign corgoration for the three-year period endinglwith the close of its taxa le year preoedigg the declaration 2* ”“‘i "iIQ‘$°’*d‘ (‘*§é§” ““°$$ "“5“§f S`? ".§"2.m ”2Z6“”°·€§”’°f§` ion as n m ex: ce as e ve s ro r W1 m e in Uxiitedgtates as dQUOi';Ili`l18lgl;;1ld6l' the provisions of this rsiectiou; P¤¤==>¤·*>¥ ¤°"*°°° !% om nsatiou or lu r or persona services pe ormed in United States. . the nited gisates; i R¢¤¤ *°Y·l°*°== °°°·· 4 Rentals or ro elties from ro rt located in the United ii»°¤1i·`¤¤¤?°“°d gum Stdtds or from anyliiiterest in sucg plrgpgrty, including rentals or royalties for the use of or for the privilege ofusing in the United States, patents, eop{rightsi secret processes and formulas, good will, trade-marks, trade tends, franchises, nndiother like proFerty; and R··*¤·¤!°• ¤‘°•· (5) Going, gofgsi émd income from the sole of rea property locutedin t e ni; tutes. ‘ ‘ D¤<¥¤°**°¤¤ °*°°°’¥‘ b ‘ From the items of ossincomesispecihed in subdivision s, §$¤°‘Z¢‘i?ii£°°¤i:€’?::6hi: thdre) shall be deducted tig expenses; ~1osses, and other deductign; §'§{,‘,‘E‘,,,,F“’“° S°°°°° properly ispportioned or allocated thereto and e ramble part of nny;l?xpe£1;es;=loeses, or other] deduftions which scsnmnot deiinigely be l oee " ftosome item or c 888 0 gross income. s e remain er, if arg; sha1l“be_included in full as net income from sources within I ’ ‘“‘ °-th? §tHt°S`· i f %r0ss ° i i hd Hflaet ted ¤<=°¤¤° mmw °“ e· e so owing i` ms oo mcomel s s ‘ rea as in- Ummd mm come) from sources without the nited States: ¢ ·
