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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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 404. lappuse
2001
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Foreign Assets and Liabilities of the U.S. and Its Balance of International ...

United States. Congress. Senate. Committee on Finance - 1948 - 192 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...
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The Code of Federal Regulations of the United States of America

1977
...Exclusion from gross income of foreign corporations, (a) Earnings of foreign ships or aircraft — (1) Basic rule. So much of the income from sources within...aircraft registered, under the laws of a foreign country Chapter I — Internal Revenue Service which grants an equivalent exemption to citizens of the United...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 868 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. (8) Compensation of participants in certain exchange...
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The Code of Federal Regulations of the United States of America

1994 - 756 lapas
...Exclusions from gross income of foreign corporations. (a) Earnings of foreign ships or aircraft — (1) Basic rule. So much of the income from sources within...United States of a foreign corporation as consists oí earnings derived from the operation of a ship or ships documented, or of aircraft registered, under...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 636 lapas
...Exclusions from gross income of foreign corporations. (a) Earnings of foreign ships or aircraft — (1) Basic rule. So much of the income from sources within the United States of a foreign corporation as con> sists of earnings derived from the operation of a ship or ships documented, c: of aircraft registered,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 866 lapas
...subtitle: (1) 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. (2) Aircraft of foreign registry. Earnings derived...
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The Code of Federal Regulations of the United States of America

1960 - 880 lapas
...subtitle: (1) 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. (2) Aircraft of foreign registry. Earnings derived...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

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....
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Treaties and Executive Agreements: Hearings Before a Subcommittee of the ...

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...
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