The items of income referred to in subsection (a) are interest (other than original issue discount as defined in section
1273), dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, gains described in section
631
(b) or (c), amounts subject to tax under section
871
(a)(1)(C), gains subject to tax under section
871
(a)(1)(D), and gains on transfers described in section
1235 made on or before October 4, 1966. The items of income referred to in subsection (a) from which tax shall be deducted and withheld at the rate of 14 percent are amounts which are received by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act and which are—