bulletin Internal Revenue›HIGHLIGHTS OF THIS ISSUE

INCOME TAX

Internal Revenue Bulletin 1997-32 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 97–31, page 4. International operation of ships and aircraft; income exempt from tax. Those countries that currently provide exemptions from tax to U.S. persons for income from the international operation of ships and aircraft through income tax conventions, diplomatic notes, or the country’s domestic law are listed. Rev. Rul. 89–42 supplemented.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 1997-32

Internal Revenue Bulletin 1997-32

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.