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... Federal Income, Estate and Gift Tax Laws, Correlated - Page 502by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
| United States - 1939 - 780 pages
...sources within the United States. (d) SHIPS UNDER FOREIGN FLAG. — The income of a foreign corporation, which consists exclusively of earnings derived from...shall be exempt from taxation under this chapter. SEC. 232. DEDUCTIONS. (a) IN GENERAL. — In the case of a foreign corporation the deductions shall be allowed... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...alien individual gross income includes only the gross income from sources within the United States. (b) SHIPS UNDER FOREIGN FLAG. — The income of a...United States shall not be included in gross income and shall be exempt from taxation under this title. SEC. 213. DEDUCTIONS. (a) GENERAL RULE. — In... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...sources within the United States. (e) SHIPS UNDER FOREIGN FLAG. — The income of a foreign corporation, which consists exclusively of earnings derived from...shall be exempt from taxation under this chapter. SEC. 232. DEDUCTIONS. (a) IN GENERAL. — In the case of a foreign corporation the deductions shall be allowed... | |
| 1941 - 1688 pages
...individual gross Income Includes only the gross Income from sources within the United States. (b) SMps under foreign flag. The income of a nonresident alien...shall be exempt from taxation under this chapter. § 19.212-1 Gross income of nonresident alien individuals. In general, in the case of nonresident alien... | |
| 1939 - 1030 pages
...alien individual gross income includes only the gross income from sources within the United States. (b) Ships under foreign flag. The income of a nonresident...United States shall not be included in gross income and shall be exempt from taxation under this title. 3.212-1 Gross income of nonresident alien individuals.... | |
| 1940 - 1806 pages
...individual gross Income Includes only the gross Income from sources within the United States. (b) ninp.t r with whom a subcontract was made, the object of...business owned or controlled directly or indirectly and shall be exempt from taxation under this title. § 9.212-1 Gross income of nonresident alien individuals.... | |
| United States Department of State - 1932 - 1022 pages
...on Shipping Profits The Revenue Act of 1928 (45 Stat., pt. 1, 791) provides in Section 212 (6) that: The income of a nonresident alien individual which...United States, shall not be included in gross income and shall be exempt from taxation under this title. In accordance with this provision of law and similar... | |
| United States. Department of State - 1940 - 848 pages
...United States of America, shall not include the income of a non-resident alien or foreign corporation which consists exclusively of earnings derived from...citizens of the United States and to corporations organised in the United States : Act, 1923, for providing that any profits accruing from the business... | |
| United States - 1953 - 1744 pages
...foreign corporation and shall be exempt from taxation under this chapter: (1) Ships under foreign flag. (2) Aircraft of foreign registry. Earnings derived from the operation of aircraft registered under... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...alien individual gross income includes only the gross income from sources within the United States. (b) SHIPS UNDER FOREIGN FLAG. — The income of a...taxation under this chapter. SEC. 213. DEDUCTIONS. (a) GENERAL RULE.— In the case of a nonresident alien individual the deductions shall be allowed... | |
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