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Form 1098.

Revised January, 1920.
U.S. INTERNAL REVENUE.

REPORT OF INCOME PAID TO NONRESIDENT ALIEN INDIVIDUALS AND FOREIGN
CORPORATIONS DURING THE CALENDAR YEAR 1919

NAMES MUST BE PRINTED
OR WRITTEN PLAINLY

TAX TO BE PAID AT SOURCE

Form 1098

Report of Income Paid to Nonresident Alien Individuals and Foreign Corporations During Calendar Year

Form 1098 must be prepared and filed for each nonresident alien individual or foreign corporation not engaged in business, and not having an office in the United States, to whom interest, rent, salaries, wages, premiums, annuities, compensation, remuneration, emoluments, or other fixed or determinable annual or periodical gains, profits and income were paid during the year, except payments of interest on bonds and dividends on stock of domestic and resident corporations.

These reports must be made by the individual, partnership, corporation, or other person making any of the payments above described, and must be filed with the collector of internal revenue for the district in which the principal place of business of the withholding agent is located, on or before March 1 of the year following that during which the payments were made, accompanied by Form 1042.

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Furnished by Guaranty Trust Company of New York

TREASURY DEPARTMENT REPORT OF INCOME OF $1,000 OR MORE PAID DURING THE CALENDAR YEAR 1919 NAMES MUST BE PRINTE

Form 1099

(RETURNS FOR FISCAL YEAR CAN NOT BE ACCEPTED)

SALARIES, WAGES, RENT, INTEREST, OR OTHER FIXED OR DETERMINABLE GAINS, PROFITS, AND INCOME

OR WRITTEN PLAINLY

NAME.

STREET

CITY

One of these forms must be filled in for each person, partnership, or fiduciary to
whom income, as described on this form, was paid during the calendar year 1919.
The name and business address of the person or organization making the pay.
ments should be entered under the heading "By whom paid" and the name and
home address (if an individual) or business address (if an organization) of the one
to whom the income was paid should be entered under the heading "To whom paid."
These forms must be forwarded with return Form 1096 so as to reach the Com-"
missioner of Internal Revenue, Sorting Section, Washington, D. C., on or before
Do not report on this form dividends on stock, interest on bonds of domestic
or foreign corporations, or interest on bonds and other obligations of the United
States or foreign countries. For further instructions see Form 1096.

March 15, 1920.

Form 1099

Report of Income of $1,000 or More Paid
During Calendar Year

Form 1099 must be prepared for each individual citizen or resident of the United States, domestic partnership, personal service corporation or fiduciary to whom salaries, wages, rent, interest or other fixed or determinable gains, profits and income of $1,000 or more were paid during the year. The name and business address of the person or organization making the payment and the name and home address (if an individual) or business address (if an organization) of the payee of the income, should be entered on the form.

Partnerships and personal service corporations shall prepare reports on Form 1099 for each member of the partnership or personal service corporation, and fiduciaries, for each beneficiary of the estate or trust, showing in each case the distributive share of the member or beneficiary, whether or not the income is actually distributed. The words "Partnership," "Personal Service Corporation," or "Fiduciary," as the case may be, should be entered on the blank line of the form under “Kind of income paid." This form should also be executed covering payments of salaries to officers of an organization.

Forms 1099 must be filed with the Commissioner of Internal Revenue (Sorting Section), Washington, D. C., on or before March 15 of the year following that during which the payments were made, by the person or organization making them, accompanied by Form 1096 on which should be indicated the number of reports on Form 1099 and the total amount of payments made.

Form 1013-KEVIND PEBRUANTY, BR-UNITED STATES INTERNAL REVENUE SERVICE

MONTHLY RETURN OF NORMAL INCOME TAX TO BE PAID AT SOURCE
INTEREST ON BONDS AND OTHER SIMILAR OBLIGATIONS OF DOMESTIC AND
RESIDENT CORPORATIONS AND FOREIGN CORPORATIONS HAVING
A PAYING AGENT IN THE UNITED STATES

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If debtor organization makes its own withholding return, no entries need be made on lines provided above făr name and addrem of withholding Agent. A return on this form must be made to cover the following clames of payments

1. Interest on bonds with tar free-covenant clauses paid to citizens and residents of the United States (individuals and fiduciarie) not claiming personal exemption, to domestic and resident partnerships, to pouromdent alien individuale or fiduciaries, to foreign partnemò ipe, and to foreign corporations having no office or place of business in the United Staton. A normal tax of 2 per centum in required to be wildheld and paid at source in such cases.

2. Interest on bonds without but free covenant clouses:

(a) If paid to a nonresident alien individual, a normaal tax of 8 per centum is required to be withheld and paid at murce.

(5) If paid to a foreign corporation having no office or place of business in the United States, a normal tax of 19 per centum is required to be withheld and paid at source.

A certificate on Form 1000 should accompany this return for every payment entered hereon.

In the absence of ownership certificates covering registered bonds owned by a person or gairation fafling within the class named above, the debtor corporation shall prepare reports on Form 1000. When so used the lume nd not be ered

In the case of payments of interest on tax-fra-covenant bonds to citizens and residents of the United States (individual and † forsariw) and te domestic and resident partnerships, resident collecting seeta, and reposable banks and bankers receiving interest cospona beo Bertam may detach certificate Form 1000 and forward it directly to the Commoner of Interual Revenue provided certificate Form 1 (revised, isolatatated fr the certificate detached. Subtitute certificates Form 1069 should be listed by the debtor Corporation on this return, the serial number given the anginal certificate being entered in the column "Name of Payen

If coupons are received not accompanied by certificates of ownership, the first bank receiving such coupons will require of the payee in afidavit showing the following:

(a) Name and addrem of payee, (8) name and address of debtor corporation, (2) date of maturity of interent, (4) name and actrees of person from whom the coupots were received, (2) amount of interest and (f) a statement that owner of bonds is i karan to his

This aidavit shall be forwarded to the Commisioner of Internal Revonte with a return on this form. The first bank shall prepare Form 1000, crosang out "owner" and inserting "payee, entering the amount of interret, due date, and date part in the proper apare and stamping of writing mrom the face of the certificate, Aldant furnished insert name of bank

If bonds are owned jointly, separate certificate should be made by or for each pant owner. Fiduciarice must enter on the certificate under “oper of bends the name of estate, trust, or beneficiary on behalf of whoia the exemption is claimed.

I CENTITY that the following is a true and complete return of all payments of clamen 1, 2(4), and 2(b) described above made, and of the sorent of tax withheld during the month stated above by the above-named organization, the several items being evidenced by certificates listed below and inclosed herewith

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