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" The income of a foreign 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 the United States and to corporations... "
Papers Relating to the Foreign Relations of the United States - Page 640
by United States. Department of State - 1938
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Statutes of the United States of America

United States - 1921 - 642 pages
...title upon the part or portion of such income to which such person is entitled under such contract; (8) The income of a nonresident alien or foreign corporation...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...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 pages
...upon the part or portion of such income to which such person is entitled under such contract; 65 (8) The income of a non-resident alien or foreign corporation...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...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - 1922 - 1028 pages
...title upon the part or portion of such income to which such person is entitled under such contract; (8) The income of a nonresident alien or foreign corporation...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...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...ANSWER : No. REFERENCE: Sec. 213: ". . . the term 'gross income' . . . (b) does not include ... (8) The income of a nonresident alien or foreign corporation...operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United State and to corporations...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...title upon the part or portion of such income to which such person is entitled under such contract; (8) The income of a nonresident alien or foreign corporation...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...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...title upon the part or portion of such income to which such person is entitled under such contract; (8) The income of a nonresident alien or foreign corporation...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...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...title upon the part or portion of such income to which such person is entitled under such contract; (8) The income of a nonresident alien or foreign corporation...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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...levied, assessed, collected, and paid in the manner and at the rates prescribed in this title ; (8) The income of a nonresident alien or foreign corporation...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...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...levied, assessed, collected, and paid in the manner and at the rates prescribed in this title; (8) The income of a nonresident alien or foreign corporation...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...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...levied, assessed, collected, and paid in the manner and at the rates prescribed in this titlej (8) The income of a nonresident alien or foreign corporation...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...
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