| United States. Dept. of State - 1965 - 886 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. House. Committee on Ways and Means - 1967 - 1204 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. iEC. 884. CROSS REFERENCES. [U)l (1) for special... | |
| United States - 1968 - 368 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." (b) Section 231 (d) of the Internal Revenue Code... | |
| United States - 1968 - 1350 lapas
...alien or foreign corporation which consists of earnings derived from the operation of ships documented under the laws of a foreign country which grants an...equivalent exemption to citizens of the United States, and state that your Government is prepared to declare to the Government of the United States that the... | |
| United States - 1968 - 1086 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...which grants an equivalent exemption to citizens of tne Unitea States and to corporations organized in the United States." SEC. 2. The amendments made... | |
| 1969 - 958 lapas
...Exclusions from gross income of foreign corporations. (a) Earnings of foreign ships or air>.ra/t_(i) Basic rule. So much of the income from sources within...ships documented, or of aircraft registered, under t'.ie laws of a foreign country which grants an equivalent exemption to citizens of the United States... | |
| United States. Internal Revenue Service - 1973
...income the earnings of nonresident alien individuals and foreign corporations 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. The principles of this Revenue Ruling are equally... | |
| United States. Internal Revenue Service - 1974
...from sources within the United States that is 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. Section 1.883-1 (a) (2) of the Income Tax Regulations... | |
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