| http://www.w3.org/ns/prov#value | - wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income . . . but only to the extent the amount so received is not effectively connected with the conduct of a trade or business within the United States.???420 The 30% tax liability is generally collected by way of withholding at source.421 B. Special Issu
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