 | Administrative law - 1967 - 528 pages
...much of the income from sources within the United States of a nonresident alien individual as consists of earnings derived from the operation of a ship or ships documented, or of aircraft registered, under the laws of a foreign country which grants an equivalent exemption... | |
 | Administrative law - 1972 - 580 pages
...much of the income from sources within the United States of a nonresident alien individual as consists of earnings derived from the operation of a ship or ships documented, or of aircraft registered, under the laws of a foreign country which grants an equivalent exemption... | |
 | United States - Session laws - 1939 - 780 pages
...gross income from sources within the United States. (d) SHIPS UNDER FOREIGN FLAG. — The income of a foreign corporation, which consists exclusively of...operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of tne United States and to corporations... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...gross income from sources within the United States. (b) Ships under foreign flag. — The income of a foreign corporation, which consists exclusively of...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 to corporations... | |
 | H. Lauterpacht - Business & Economics - 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 documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations... | |
 | Administrative law - 1968 - 534 pages
...rule. So much of the income from sources within the United States of a foreign corporation as consists of earnings derived from the operation of a ship or ships documented, or of aircraft registered, under the laws of a foreign country which grants an equivalent exemption... | |
 | Administrative law - 1966 - 516 pages
...rule. So much of the income from sources within the United States of a foreign corporation as consists of earnings derived from the operation of a ship or ships documented, or of aircraft registered, under the laws of a foreign country which grants an equivalent exemption... | |
 | Administrative law - 1968 - 544 pages
...rule. So much of the income from sources within the United States of a foreign corporation as consists of earnings derived from the operation of a ship or ships documented, or of aircraft registered, under the laws of a foreign country which grants an equivalent exemption... | |
| |
The income of a foreign corporation, 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 to corporations... 
