...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 Vnlted States and to corporations organized in the United States, shall not be included in gross income...

...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...

...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...

...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...

...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...

...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...