 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. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1532 pages
...GARNER. Suppose you read that. Mr. ALVORD. Yes, sir. This is on page 64 of the 1928 act. [Reading:] 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. Mr. GAJRNER. What was the practical object in putting... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1528 pages
...GARNER. Suppose you read that. Mr. ALVORD. Yes, sir. This is on page 64 of the 1928 act. [Reading :] 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. Mr. GARNER. What was the practical object in putting... | |
 | United States. Congress. Joint Economic Committee - 1963 - 708 pages
...Internal Revenue Code of 1954 provides, in general, in the case of ships under a foreign flag, that earnings derived from the operation of a ship or ships...United States shall not be included in gross income of a foreign corporation and shall be exempt from taxation. It should be pointed out that treaties... | |
 | United States. Dept. of State - 1965 - 886 pages
...1 — • •••••• "(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." The Bureau of Internal Revenue informs this office that the following Latin American countries now... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1204 pages
...corporation, and shall be exempt from taxation under this subtle: (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... | |
 | United States - 1968 - 368 pages
...individual and shall be exempt from taxation 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 OF FOREIGN REGISTRY. — Earnings derived from the operation of aircraft registered... | |
 | United States - 1968 - 1086 pages
...individual and shall be exempt from taxation under this chapter: "(1) SHIPS UNDER FOREIGN FLAG. — d make just compensation therefor, and if the amount thereof "(2) AIRCRAFT or FOREIGN REGISTRY. — Earnings derived from the operation of aircraft registered under... | |
 | United States. Internal Revenue Service - 1972 - 624 pages
...determination of gross income of a foreign corporation. Section 883 (a) ( 1) of the Code provides that of a foreign corporation and shall be exempt from taxation under this subtitle. Section 61 of the Code... | |
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