•    (a) General rule.  Except as otherwise provided in subsection (c) all  persons, in whatever capacity acting having the  control, receipt, custody, disposal or payment of  any of the items of income specified in subsection (b) (to the extent that any of such items constitutes gross income from sources within the United States), of any  nonresident alien individual, or of any foreign partnership shall deduct and withhold from such items a tax equal to 30 percent thereof, except that  in the case of any items of income specified in the second sentence of subsection (b), the tax shall be equal to 14 percent of such item. (emphasis added)