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
| 1970 - 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... | |
| 1968 - 544 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... | |
| 1968 - 534 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... | |
| 1971 - 552 pages
...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... | |
| 1973 - 618 pages
...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... | |
| H. Lauterpacht - 1986 - 912 pages
...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... | |
| |