| 1998 - 804 lapas
...from «TOSS income of nonresident alien individuals. (a) Earnings of foreign ships or aircraft — (1) Basic rule. So much of the Income from sources within the United States of a nonresident alien Individual as consists of earnings derived from the operation of a ship or ships... | |
| United States, Walter Elbert Barton - 1950 - 1126 lapas
...United States. Sec. 231. (d) (2) Aircraft of foreign registry. — Earnings derived from the operation of aircraft registered under the laws of a foreign...equivalent exemption to citizens of the United States and to corporations organized in the United States. Sec. 231. (a) (2) Cross references. Same as 1944.... | |
| United States. Congress. Senate. Committee on the Judiciary - 1952 - 558 lapas
...of any ship documented under the laws of a foreign country and earnings derived from the operation of aircraft registered under the laws of a foreign...equivalent exemption to citizens of the United States and to corporations organized in the United States. Section 231 (d) contains a provision generally... | |
| United States - 1960 - 332 lapas
...organized in the United States; "(2) AIRCRAFT OF FOREIGN REGISTRY. — Earnings derived from the operation of aircraft registered under the laws of a foreign...equivalent exemption to citizens of the United States and to corporations organized in the United States." SEC. 2. The amendments made by this Act shall... | |
| United States - 1960 - 924 lapas
...organized in the United States; "(2) AIRCRAFT or FOREIGN REGISTRY. — Earnings derived from the operation of aircraft registered under the laws of a foreign...grants an equivalent exemption to citizens of the Uniteof States and to corporations organized in the United States." SEC. 2. The amendments made by... | |
| Hersch Lauterpacht - 1960 - 916 lapas
...chapter: ' (i) Ships under foreign flag. 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 to corporations organized in the United States.' " The question is not whether the Philippines,... | |
| United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 lapas
...organized in the United States. (2) AIRCRAFT OF FOREIGN REGISTRY. — Earnings derived from the operation ch regulations as the Secretary or his delegate may...order that the use of such method may clearly refl and to corporations organized in the United States. SEC. 884. CROSS REFERENCES. (1) For withholding... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1532 lapas
...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 to corporations organized in the United States, shall not be included in gross income and shall... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1528 lapas
...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 to corporations organized in the United States, shall not be included in gross income and shall... | |
| United States. Congress. Joint Economic Committee - 1963 - 708 lapas
...ships under a foreign flag, that 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 to corporations organized in the United States shall not be included in gross income of a foreign... | |
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