•(a) General
rule.Except as otherwise provided in subsection (c) allpersons, in whatever
capacity acting having
thecontrol, receipt, custody, disposal
or payment ofany 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 anynonresident alien individual, or of any foreign
partnershipshall deduct and withhold from such
items a tax equal to 30 percent thereof, except thatin 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)