 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. Internal Revenue Service - 1974
...Federal income tax the income of a foreign corporation from sources within the United States that is derived from the operation of a ship or ships documented...and to corporations organized in the United States. Section 1.883-1 (a) (2) of the Income Tax Regulations provides that a foreign country which either... | |
 | United States. Tax Court - 1956 - 1170 pages
...231 (d) (1), however, provides that earnings of foreign corporations shall be exempt from taxation if "derived from the operation of a ship or ships documented...and to corporations organized in the United States." Petitioners contend that the Philippines were a "foreign country" which granted an "equivalent exemption"... | |
 | United States. Internal Revenue Service - 1973
...effect. Section 883 ( a) (1) of the Code exempts from gross income the earnings of a foreign corporation derived from the operation of a ship or ships documented...and to corporations organized in the United States. Section 1.883-1 (a) (2) (i) of the Income Tax Regulations states that: "A foreign country which either... | |
 | 1967 - 528 pages
...foreign corporation, and shall be exempt from taxation under this subtitle: (1) Ships under foreign flag. Earnings .derived from the operation of a ship or...and to corporations organized in the United States. (2) Aircraft of foreign registry. Earnings .derived from the operation of aircraft registered under... | |
 | 1972 - 580 pages
...foreign corporation, and gball 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... | |
 | United States - 1939 - 780 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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...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... | |
 | United States. Internal Revenue Service - 1928 - 406 pages
...provides that there shall be exempt from taxation the income of a nonresident alien or foreign corporation which consists exclusively of earnings derived from...and to corporations organized in the United States. France grants an equivalent exemption to citizens of the United States and to corporations organized... | |
 | 1969 - 556 pages
...foreign corporation, 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... | |
 | 1966 - 516 pages
...foreign corporation, 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... | |
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