...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...

...VI, IX-XI; B, Arts, 3, 7, 8, 10, 11; C, Arts. I, VI- VIII, XII; D, Arts. Ill, X-XII, XIV, XV, XVIII.] (b) SHIPS UNDER FOREIGN FLAG. — The income of a...shall be exempt from taxation under this chapter. [For treaty provisions affecting section 212 (b), see Appendix II, A| Art. IV; B, Art. 6; C, Art. V;...

...and 231 (B) of the Revenue Act of 1928, that the income of a nonresident alien or foreign corporation which consists exclusively of earnings derived from...corporations organized in the United States shall be exempt from income tax, "And whereas the respective governments of the United States of America...

..."the term 'gross income' does not include the income of a non-resident alien •or foreign corporation which consists exclusively of earnings derived from...and to corporations organized in the United States." The Japanese Ambassador has the honour to request that the Secretary of State be so good as to furnish...

...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...

...existing law, as expressed in section 212 (b) of the Revenue Act of 1928 (45 Stat. 791), as follows: 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. The agreements made with other countries under...

...alien individual, and shall be exempt from taxation under this subtitle: (1) Ships under foreign flag. Earnings derived from the operation of a ship or ships...and to corporations organized in the United States. (2) Aircraft of foreign registry. Earnings derived from the operation of aircraft registered under...

...alien Individual, and shall be exempt from taxation under this subtitle: (1) Ships under foreign flag. Earnings derived from the operation of a ship or ships...and to corporations organized in the United States. (2) Aircraft of foreign registry. Earnings derived from the operation of aircraft registered under...

...foreign corporation and shall be exempt from taxation under this chapter: ' (i) Ships under foreign flag. Earnings derived from the operation of a ship or ships...and to corporations organized in the United States.' " The question is not whether the Philippines, at all times and for all purposes, were to be deemed...

...corporation and shall be exempt from taxaion under this chapter : "(1) SHIPS UNDER FOREIGN FLAG. — Earnings derived from the operation of a ship or ships...and to corporations organized in the United States; "(2) AIRCRAFT or FOREIGN REGISTRY. — Earnings derived from the operation of aircraft registered under...