PART II EXCHANGE OF NOTES
Internal Revenue Bulletin 1997-32 · 2026-10-03 edition · updated 2026-10-04 · United States
Argentina 1988–1 C.B. 456 X X X X X Bahamas 1988–1 C.B. 458 X X X X Belgium 1988–1 C.B. 459 X X - X Chile14 1991–1 C.B. 304 X X X5 X
Chile14 1991–1 C.B. 304 X X X5 X Colombia 1988–1 C.B. 461 X X X X Cyprus 1989–2 C.B. 332 X X X X Denmark 1988–1 C.B. 462 X X X X El Salvador14 1988–1 C.B. 463 X X X X X
14 1991–1 C.B. 304 X X X
El Salvador14 1988–1 C.B. 463 X X X X X
Fiji 1996–40 I.R.B. 8 X X X X X Finland 1989–2 C.B. 334 X X X X Greece 1988–2 C.B. 366 X X X X Hong Hong16/31 1995–1 C.B. 228 X X X X X
Hong Hong16/31 1995–1 C.B. 228 X X X X X
India 1990–2 C.B. 316 X X X5 X X
India 1990–2 C.B. 316 X X X5 X X
Isle of Man16 1990–2 C.B. 317 X X X X X
Isle of Man16 1990–2 C.B. 317 X X X X X
Japan 1990–2 C.B. 318 X X X X Jordan 1996–50 I.R.B. 8 X X X X Liberia 1988–1 C.B. 463 X X X X X Luxembourg 1996–28 I.R.B. 36 X X X X Malaysia 1990–2 C.B. 319 X X X5 X X
Malaysia 1990–2 C.B. 319 X X X5 X X
Malta 1997–17 I.R.B. 5 X X X X X Marshall Islands 1990–2 C.B. 321 X X X X X Norway 1991–1 C.B. 304 X X X X X Pakistan16 1991–1 C.B. 305 X3 - - -
16 1991–1 C.B. 305 X
3 - - -
August 11, 1997 6 1997–32 I.R.B.
TABLE—CONTINUED
Cumulative Bulletin Citation TYPES OF SHIPPING AND AIRCRAFT INCOME EXEMPTED 2
Full Rental Countries Operat- (Time or Bare- Incidental Incidental and ing voyage Boat Container Capital Territories Income charter) Rental Rental Gains
23
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