 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...includes only the gross income from sources within the United States. (b) Ships under foreign flag. — The income of a nonresident alien individual which...and shall be exempt from taxation under this title. SEC. 213. DEDUCTIONS. (a) General rule. — In the case of a nonresident alien individual the deductions... | |
 | United States - 1928 - 268 lapas
...includes only the gross income from sources within the United States. (b) Ships under foreign flag. — The income of a nonresident alien individual which...and shall be exempt from taxation under this title. SEC. 213. DEDUCTIONS. (a) General rule. — In the case of a nonresident alien individual the deductions... | |
 | United States. Dept. of State - 1931 - 1108 lapas
...on Shipping Profits The Revenue Act of 1928 (45 Stat., pt. 1, 791) provides in Section 212 (6) that: The income of a nonresident alien individual which...and shall be exempt from taxation under this title. In accordance with this provision of law and similar provisions in earlier legislation, agreements... | |
 | United States. Congress. House. Committee on Ways and Means - 1930 - 56 lapas
...GARNER. Suppose you read that. Mr. ALVORD. Yes, sir. This is on page 64 of the 1928 act. [Reading:] The income of a nonresident alien individual which...and shall be exempt from taxation under this title. Mr. GARNER. What was the practical object in putting that principle into the bill, to encourage our... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...grants an equivalent exemption to citizens of the United States nonresident in such foreign country and to corporations organized in the United States, shall not be included in gross income. (a) The following is an incomplete list of the foreign countries which either impose no income tax,... | |
 | United States. Department of State - 1933 - 1152 lapas
...from taxation under this title." Section 231(6) provides that "The income of a foreign corporation, which consists exclusively of earnings derived from...shall be exempt from taxation under this title." The equivalent exemptions required by sections 212(6) and 231(6) of the Revenue Act of 1932 were found... | |
 | United States Department of State - 1934 - 890 lapas
...from taxation under this title." Section 231(6) provides that "The income of a foreign corporation, which consists exclusively of earnings derived from...shall be exempt from taxation under this title." The equivalent exemptions required by sections 212(6) and 231(/>) of the Revenue Act of 1932 were found... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...grants an equivalent exemption to citizens of the United States nonresident in such foreign country and to corporations organized in the United States, shall not be included in gross income. Foreign countries Avhich either impose no income tax, or, in imposing such tax, exempt from taxation... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...within the United States. -ffef (e) SHIPS UNDER FOREIGN FLAG. — The income of a foreign corporation, which consists exclusively of earnings derived from...and shall be exempt from taxation under this title. SEC. 232. DEDUCTIONS. (a) IN GENERAL. — In the case of a foreign corporation the deductions shall... | |
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The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and... 
