1042-S表上的收入只有两项,一项是01类(Interest paid by U.S. obligors ?general)收入,属于免税收入,免税类别是05(Portfolio interest exempt under an Internal Revenue Code section),这些类别代号在1042-S上都有说明。 另外一项收入是06类(Dividends paid by U.S. corporations ?general),其实就是证券类资产...