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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 ... - 406. lappuse
2001
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Code of Federal Regulations: Containing a Codification of Documents of ...

1986
...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...country and to corporations organized in the United Foreign Corporation X Type ol liabilities incurred by XU.S. Amount o( XUS liabilities Amount ol worldwide...
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Digest of United States Practice in International Law

1977
...connected with US business, state: (2) Aircraft of Foreign Registry. Earnings derived from the operations 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. If the foreign country has a similar statutory...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1996
...Exclusions from groes income of foreign corporation*. (a) Earnings of foreign ships or aircraft — (1) Basic rule. So much of the Income from sources within...grants an equivalent exemption to citizens of the Foreign Corporation X Type ol liabilities incurred by XU.S. Amount ol XUS liabilities Amount ol Interest...
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The Code of Federal Regulations of the United States of America

1996
...from groes income of foreign corporations. (a) Earnings of foreign ships or олтcraft — (1) Baste rule. So much of the income from sources within the...grants an equivalent exemption to citizens of the Foreign Corporation X Type Of liabilities Incurred by XU S Amount of XAmount of Interest paid worldwide...
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United States Statutes at Large, 53. sējums,1. daļa

United States Department of State - 1939
...corporation, 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 tne United States and to corporations organized in the United States, shall not be included in gross...
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The Code of Federal Regulations of the United States of America

1982
...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...nonresident in that foreign country and to corporations organizt-d in the United States shall not be included in gross income. (2) Equivalent exemption —...
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Code of Federal Regulations

1971
...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. § 1.883—1 Exclusions from gross income of foreign...
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Aeronautical Statutes and Related Materials

United States - 1948
...taxation under this chapter : (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. (As amended by Act of May 4, 1948, 62 Stat. 210.)...
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Aeronautical Statutes and Related Materials

United States, United States. Civil Aeronautics Board - 1963
...under this subtitle : ******* (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. 883 [26 USC 88S] EXCLUSIONS FROM GROSS...
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International Law Reports: Volume 23, 23. sējums

H. Lauterpacht - 1986 - 871 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,...
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