| 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... | |
| 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... | |
| 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... | |
| United States - 1939 - 780 lapas
...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... | |
| 1982 - 872 lapas
...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 —... | |
| 1971 - 552 lapas
...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... | |
| United States - 1948 - 272 lapas
...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.)... | |
| United States, United States. Civil Aeronautics Board - 1963 - 444 lapas
...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... | |
| H. Lauterpacht - 1986 - 912 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,... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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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