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States, regardless of amount”], the tax shall be
collected on the basis of his gross income (not his net
income) from sources within the United States. Where a
nonresident alien has various sources of income within
the United States, so that from any one source or from
all sources combined the amount of income shall call
for the assessment of a surtax, and a return of income
shall not be filed by him or on his behalf, the
Commissioner will cause a return of income to be made
and include therein the income of such nonresident
alien from all sources concerning which he has
information, and he will assess the tax and collect it
from one or more of the sources of income within the
United States of such nonresident alien, without
allowance for deductions or credits. * * *
b. Relationship to Former Section 233
The Court of Appeals for the Fourth Circuit has observed
that Article 311 of Regulations 45 contains the Secretary’s
longstanding construction of section 217 of the Revenue Act of
1918. See Blenheim Co. v. Commissioner, 125 F.2d at 910. That
court has stated that Congress is presumed to have included that
construction in section 233 as enacted as part of the Revenue Act
of 1928 and as later reenacted. See id. (citing Brewster v.
Gage, 280 U.S. 327 (1930); Morgan v. Commissioner, 309 U.S. 78
(1940)).
3. Section 235 of the Revenue Act of 1928
Section 235 of the Revenue Act of 1928, 45 Stat. 849, was a
predecessor to section 6072 and provided the due date for filing
the Federal income tax returns of a foreign corporation without
an office or place of business in the United States. Section 235
of the Revenue Act of 1928 provided:
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