 | United States. Internal Revenue Service - 1960 - 1384 էջ
...family quarters at his place of assignment. Section 911 of the Code provides, in part, as follows : (a) GENERAL RULE. — The following Items shall not...shall be exempt from taxation under this subtitle : *••***• (2) PBESENCE IN FOREIGN COUNTRY FOR IT MONTHS. — In the case of an Individual citizen... | |
 | United States. Internal Revenue Service - 1956 - 1348 էջ
...by the Revenue Act of 1951, 65 Stat. 452, provides that there shall be excluded from gross income, in the case of an individual citizen of the United States who establishes bona fide residence in a foreign country or countries for an uninterrupted period which includes an... | |
 | United States. Internal Revenue Service - 1958 - 1258 էջ
...exempt from taxation under this subtitle : ******* (2) PRESENCE IN FOREIGN COTJNTEY FOR 17 MONTHS. — In the Case of an individual citizen of the United States, who during any period of 18 consecutive months is present in a foreign country or countries during at least... | |
 | United States. Board of Tax Appeals - 1936 - 1468 էջ
...excluded from gross income under section 116 (a) of the Revenue Act of 1928. That section provides that, in the case of an individual citizen of the United States who is a bona fide nonresident thereof for more than six months during the taxable year, the amounts of... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 1032 էջ
...taxes, see section 30 of such Act (48 USC 1421h). SEC. 933. INCOME FROM SOURCES WITHIN PUERTO RICO. The following items shall not be included in gross...shall be exempt from taxation under this subtitle: (1) RESIDENT OF PUERTO RICO FOR ENTIRE TAXABLE YEAR. — In the case of an individual who is a bona fide... | |
 | United States - 1954 - 1032 էջ
...trade or business, shall be considered as earned income. SEC. 912. EXEMPTION FOR CERTAIN ALLOWANCES. The following items shall not be included in gross...shall be exempt from taxation under this subtitle: (1) COST-OF-LIVING ALLOWANCES. — In the case of civilian officers or employees of the Government of the... | |
 | United States - 1964 - 1098 էջ
...forfeitable or nonforfeitable) to receive such amounts." Page 1438 § 912. Exemptions for certain allowances. The following items shall not be included in gross...be exempt from taxation under this subtitle : (1) Foreign areas allowances. In the case of civilian officers and employees of the Government of the United... | |
 | United States - 1953 - 1744 էջ
...excluded from gross income under this paragraph. (2) Taxable year of change of residence from Puerto Rico. In the case of an individual citizen of the United States, who has been a bona fide resident of Puerto Rico for a period of at least two years before the date on... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...gross income under this subsection. (2) TAXABLE YEAR OF CHANGE OF RESIDENCE TO UNITED STATES.- — In the case of an individual citizen of the United States, who has been a bona fide resident of a foreign country or countries for a period of at least two years... | |
 | United States, Walter Elbert Barton - 1944 - 1286 էջ
...under this subsection. Sec. 116. (a) (2) Taxable year of change of residence to United States. — In the case of an individual citizen of the United States, who lias been a bona fide resident of a foreign country or countries for a period of at least two years... | |
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The following items shall not be included in gross income and shall be exempt from taxation under this subtitle: "(1) BONA FIDE RESIDENT OF FOREIGN COUNTRY. 
