726 INCOME TAX . RETURNS AND PAYMENTS-Contd . Aliens to furnish tax- p aid c ertif icate befo re going abroad . Additional tax for violations hereof . I nfor mati on at source . Persons making fixed payment to others of $1,000 or more, to ren- der returns th ereof . E xcepti ons . Regardless of amounts . Interest on corpora- tion bonds, etc . Collecting foreign coupons, etc. Name and address of recipient . Not applicable to Federal securities . Information by cor- porations . S worn retur ns of div- ide nd paym ents . Detailed statement of profits, etc ., declared as dividends . 73d C ONGRESS . SESS . II. CH. 277 . MAY 10, 1934 . (e) D EP AR T UR E OF ALIEN .-No alien shall depart from the United States unless he first procures from the collector or agent in charge a certificate that he has complied with all the obligations imposed upon him by the income, war-profits, and excess-profits tax laws . (f) ADDITION To TAX .-If a taxpa yer vi olates or atte mpts to violate this section there shall, in addition to all other penalties, be added as part of the tax 25 per centum o f the total amount of the tax or deficiency in the tax, together with interest at the rate of 1 per centum a month from the time the tax became due . SEC. 147 . I NFOR MATIO N AT SOU RCE . (a) PAYMENTS OF $1, 000 OR MORE : All per sons, in what ever capacity acting, includi ng lessee s or mor tgagors of real or perso nal property, fiduciaries, and employers, making payment to another person, of interest, rent, salaries, wages, premiums, annuities, com- pensations, remunerations, emoluments, or other fixed or determin- able gains, profits, and income (other t han payments c :es crib ed in section 148(a) or 149), of $1,000 or more in any taxable year, or, in the c ase of s uch paym ents made by the United S tates, t he offic ers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Commissioner, under such regulations and in such form and manner and to such extent as may be prescribed by him with the approval of the Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment . (b) RE TUR NS RE GAR DLE SS O F AMOUNT OF PAYMENT .-Such returns may be required, regardless of amounts, (1) in the case of payments of interest upon bonds, mortgages, deeds of trust, or other similar obligations of corporations, and (2) in the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon t he bonds of and dividends from foreign corporations by persons undertaking as a matter of business or for profit the collection of foreign payments of such interes t or di vidends by me ans of coupon s, chec ks, or bills of exchang e . (c) RECIPIENT To FURNISH NAME AND ADDRESS .-When necessary to make effective the provisions of this section the name and address of the recipient of inco me s hall be furnished upon demand of the person paying the income . (d) OBLIGATIONS OF UNITED STATES .-The p rovi sio ns of this section shall not apply to the payment o f interest on obligations of the United States . SEC. 148. INFORMATION BY CORPORATIONS . (a) DIVIDEND PAYMENTS .-Every corporation subject to the tax imposed by this title shall, when required by the Commissioner, render a correct return, duly verified under oath, of its payments of dividends, stating the name and address of each shareholder, the number of shares Owned by him, and the amount of dividends paid to him . (b) PROFITS DECLARED As DIVIDEN DS . -E ve ry corporation shall, whe n required by the Commissioner, fur nis h him a statement of such facts as will enable him to determine the portion of the earn- ings or profits of the corporation (incl uding gains, profits, and income not taxed) accumulated during su ch periods as the Commis- sioner may specify, which ha ve b een distributed or or der ed to be
