 | United States. Internal Revenue Service - 1972 - 624 lapas
...(a) ( 1) of the Code provides 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... | |
 | United States. Tax Court - 1956 - 1170 lapas
...corporations shall be exempt from taxation if "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." Petitioners contend that the Philippines were... | |
 | United States. Internal Revenue Service - 1975 - 804 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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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... 
