interest
(2)For purposes of subsection (a), the term “interest” does not include— (A)interest on any obligation issued by a natural person, (B)except to the extent otherwise provided in regulations— (i)any amount paid to any person described in paragraph (4), or (ii)any amount described in paragraph (5), and (C)except to the extent otherwise provided in regulations, any amount not described in subparagraph (B) of this paragraph which is income from sources outside the United States or which is paid by— (i)a foreign government or international organization or any agency or instrumentality thereof, (ii)a foreign central bank of issue, (iii)a foreign corporation not engaged in a trade or business in the United States, (iv)a foreign corporation, the interest payments of which would be exempt from withholding under subchapter A of chapter 3 if paid to a person who is not a United States person, or (v)a partnership not engaged in a trade or business in the United States and composed in whole of nonresident alien individuals and persons described in clause (i), (ii), or (iii).