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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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Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 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 Vnlted States and to corporations organized in the United States, shall not be included in gross income...
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Code of Federal Regulations

1968
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1969
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1973
...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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Code of Federal Regulations

1966
...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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