SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 273 a fractional part of a month shall be disregarded unless it amounts *N°°“ MX- » to more than half a month, in which case it shall be considered as a month. (3) In the case of an individual who dies during the taxable m‘j,'g*}*L{;8t,j'{°‘;°d bi? year, the credits allowed by subdivisions (c), (d), and (e) shall year. ° m ° e determined by his status at the time of his death, and in such case full credits shall be allowed to the surviving spouse, if any, according to his or her status at the close of the taxable year. m·:·r mcomza or Nommmnm sum: 11~m1vmUALs. N¤¤¢¤¤id¤¤¤¤1i¤¤s- Sec. 217. (a) In the case of a nonresident alien individual or of mgaufg gaemsehgysg a citizen entitled to the benefits of section 262, the following items sms wmiigi. ° of gross income shall be treated as income from sources within the United States: · (1) Interest on bonds, notes, or other interest-bearin obligations m§¤*gg¤rg;,d¤¤t ¤¤¤<¤· of residents, corporate or otherwise, not including %A) interest Iticeptiong? s` on deposits with persons carrying on the banking business paid to persons not engaged in business within the United States and not having an office or place of business therein, or (B) interest received from a resident alien individual, a resident oreign corpora.- tion, or a domestic corporation, when it is shown to the satisfaction of the Commissioner that less than 20 per centum of the oss income of such resident payor or domestic corporation has 'clieen derived from sources within the United States, as determined under the provisions of this section, for the three-year period ending with the close of the taxable year of such payor preceding the pgyment eg such interest, or for such part of such period as may a lica e; (2l)PThe amount received as dividends (A) from a domestic pml§g¤,;*}_•;¤d¤ {mm ¤>*· corporation other than a corporation entitled to the benents of oumeiaeeze. section 262, and other than a corporation less than 20 per centum E¤¢=¤v¤<>¤¤— of whose oss income is shown to the satisfaction of the Commissioner to gve been derived from sources within the United States, as determined under the provisions of this section, for the threeyear period ending with the close of the taxable year of such corporation preceding the declaration of such dividends (or for such part of such {period as the corporation has been in existence), or S?) from a oreign corporation unless less than 50 per centum of F¤*¤*¢¤· t e gross income of such foreign corporation for the three-year L*=¤**·¤¤¤· riod endin with the close of its taxable year preceding the ggclaration 0% such dividends (or for such part of such period as the cor oration has been in existence) was derived from sources within die United States as determined under the provisions of this section· (3) fjompensation for labor or personal services performed in the U!{’i¤{t_g,¤¤,5_¤t_§t8s¤¤¤vi¤¤= ¤¤ United States; _ ` (4) Rentals or royalties from property located in the United ,m¥;=¤¢=¤w¤¤*i¤=·¤*¤i1; States or from any interest in suc property, including rentals or mam royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes and formulas, good will, traéle-marks, trade brands, franchises, and other like propertp; an 5) Gains, profits, and income from the sale of real ro rty neeiemtesies. loczigpdlin the Enited Stzpes. IH d hdl P P6( ) md of ns of de is rom the items 0 gross income c` e in su °vision a “ ‘° Bic; there shall be deducted the expenses, lirsses, and other deductions properly apportioned or allocated thereto and a ratable part of any exlpenses, osses, or other deductions which can not definitely be al ocated to some item or clam of gross income. The remander,
