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" States as consists 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 nonresident in such foreign country and to corporations organized... "
The American Republics - Página 266
por United States. Dept. of State - 1965 - 869 páginas
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Congressional Serial Set, Edição 7921

1921 - 888 páginas
...recedes. Amendment No. 149: The House bill exempted from income tax the income of a nonresident alien or foreign corporation which consists exclusively of earnings derived from the operation of ships documented under the laws of a country which grants equivalent exemption to United States citizens...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 páginas
.... . the term 'gross income' . . . (b) does not include ... (8) The income of a nonresident alien or foreign corporation which consists exclusively of...an equivalent exemption to citizens of the United State and to corporations organized in the United States." NOTE: While this problem illustrates the...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...nonresident in such foreign country and of a corporation organized in the United States as consists of earnings derived from the operation of a ship or ships documented under the laws of the United States: Argentine Republic; Bulgaria; Denmark; Egypt; Iceland; Norway; Paraguay; Persia;...
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House of Commons Debates, Official Report, Volume 3

Canada. Parliament. House of Commons - 1926 - 1106 páginas
...class of capital stock affected and, 14. that the income of a non-resident person or a non-resident corporation which consists exclusively of earnings derived from the operation of a ship or ships registered under the laws of a foreign country which grants an equivalent exemption to residents of...
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Internal Revenue Bulletin: Digest

United States. Bureau of Internal Revenue - 1927 - 502 páginas
...Treasury Decision 3488. relative to earnings derived by a nonresident alien or foreign corporation from the operation of a ship or ships documented under the laws of a foreign country, is published in Cumulative Bulletin Vl at page 225. REVENUE ACT OF 1921. Italy and the equivalent exemption...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 páginas
...United States. 11. The United States law exempts from income tax the income of a non-resident alien or foreign corporation which consists exclusively of earnings derived from the operation of ships documented under the laws of a foreign country which grants equivalent exemption to citizens...
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Double Taxation and International Fiscal Cooperation: Being a Series of ...

Edwin Robert Anderson Seligman - 1928 - 224 páginas
...of "so much of the income from sources within the United States of a non-resident alien as consists of earnings derived from the operation of a ship or...equivalent exemption to citizens of the United States non-resident in such foreign country and to corporations organized in the United States." '"Almost...
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Double Taxation and Fiscal Evasion: Collection of International ..., Volume 1

League of Nations. Secretariat. Economic and Financial Section - 1928 - 352 páginas
...therefore, the income of a nonresident alien or foreign corporation, which consists exclusively oj earnings derived from the operation of a ship or ships documented under the laws of Norway, a exempt from Federal income taxes imposed by the Revenue Act of 1924. In reply to Mr. Hughes'...
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Trade Promotion Series-No.62 The Irish Free State.An Economic Survey

Hugh D. Butler,trade Commissioner,U.S.Department of Commerce - 1928 - 1150 páginas
...while serving in the said forces in the said war. The income of a nonresident person or a nonresident corporation which consists exclusively of earnings derived from the operation of a ship or ships registered under the laws of a foreign country which grants an equivalent exemption to residents of...
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Executive Agreement Series, Edições 1-100

United States. Dept. of State - 1930 - 1384 páginas
...Section 213(6) (8) of the Revenue Act of 1924, and that, therefore, the income of a non-resident alien or foreign corporation, which consists exclusively of...operation of a ship or ships documented under the laws of Norway, is exempt from Federal income taxes imposed by the Revenue Act of 1924. Accept, Sir, the renewed...
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