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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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Trade Reform: Hearings, Ninety-third Congress, First Session ..., 1-2. sējumi

United States. Congress. House. Committee on Ways and Means - 1973 - 692 lapas
...Aircraft. An exemption from US taxation is granted to earnings derived from the operation of ship or aircraft registered under the laws of a foreign country which grants an equivalent exemption to a US citizen or domestic corporation (Code Sec. 883)." 1322. Expatriation to Avoid Income Tax. Both...
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Energy Transportation Security Act of 1974: Hearings, Ninety-third Congress ...

United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Merchant Marine - 1974 - 768 lapas
...the subsidiary operates through a "less developed country" corporation. operation of ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the US and to corporations organized in the US Thus, if the internal law of a foreign jurisdiction exempts...
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The Code of Federal Regulations of the United States of America

1967 - 528 lapas
...from gross income of nonresident alien individuals. (a) Earnings of foreign ships or aircraft — (i) 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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The Code of Federal Regulations of the United States of America

1972 - 580 lapas
...from gross 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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Hearings, Reports and Prints of the House Committee on Ways and ..., 1-5. daļas

United States. Congress. House. Committee on Ways and Means - 1978 - 1846 lapas
...Aircraft. An exemption from US taxation is granted to earnings derived from the operation of ship or aircraft registered under the laws of a foreign country which grants an equivalent exemption to a US citizen or domestic corporation (Code Sec. 883). * 1322. Expatriation to Avoid Income Tax. Hoth...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1985 - 1440 lapas
...Exclusions from gross income of foreign corporations. (a) Earnings of foreign ships or aircraft— (I) Basic rule. So much of the income from sources within...aircraft registered under the laws of a foreign country Foreign Co rporalionX Type of liabilities incurred by XU.S. Amount of X US liabilities Amount of worldwide...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1986 - 1200 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...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 - 886 lapas
...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 - 760 lapas
...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 - 760 lapas
...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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