27- Description Taxable Income Rate 6. Bonds and debentures issued by international credit institutions of which the Mexican Government or a national credit institu-tion is a stockholder Exempt 7. Bonds issued by the Federal Government, in foreign currency, as to which an exemption is expressly indicated Exempt CO All types of acts, agree-ments or contracts not included in the preceding paragraphs, as well as income from investments or transactions of any type, not expressly in-cluded in the income tax law Gross income Exhibit B d. Royalties from- 1. Concessions, permits, au-thorizations or contracts granted by the Government Gross income Exhibit B 2. Any contract or agreement entered into with the owner of the surface of the land (superficiario) for the exploitation of the subsoil Gross income Exhibit B 3. Royalties to authors of scientific and cultural works, received directly by the author Exempt e. Transfer, contribution or lease of rights to concessions, permits, authorizations or contracts granted by the Government- 1. If machinery, equipment and furniture are included Profit Exhibit A 2. If machinery, equipment and furniture are not included Profit Exhibit B