INFORMATION AT SOURCE ON PAYMENTS OF INTEREST.

SEC. 333. INFORMATION AT SOURCE ON PAYMENTS OF INTEREST. Section 147 (a) is hereby amended by striking out “interest,” in the first sentence. Section 147 (b) is hereby amended to read as follows: “(b) Returns Regardless of Amount of Payment.—Such returns may be required, regardless of amounts, (1) in the case of payments of 65 Stat. 507 interest, and (2) in the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign corporations by persons undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange.”