PART II EXCHANGE OF NOTES
Internal Revenue Bulletin 1997-32 · 2026-10-03 edition · updated 2026-10-04 · United States
Panama 1988–2 C.B. 366 X X X X Peru16 1989–2 C.B. 335 X X X5 X
Peru16 1989–2 C.B. 335 X X X5 X St. Vincent &
Grenadines 1989–2 C.B. 336 X X X X Singapore 1990–2 C.B. 323 X X —30 X
16 1989–2 C.B. 335 X X X
Singapore 1990–2 C.B. 323 X X —30 X Sweden 1988–1 C.B. 466 X X X5 X
Sweden 1988–1 C.B. 466 X X X5 X Taiwan 1989–2 C.B. 337 X X X X Venezuela 1988–1 C.B. 467 X X X5 X X
5 X X
TYPES OF SHIPPING AND AIRCRAFT INCOME EXEMPTED 2
Full Date Rental Countries Foreign Operat- (Time or Bare- Incidental Incidental and Law ing voyage Boat Container Capital Territories Reviewed Income charter) Rental Rental Gains
Get a plain-English answer with a citation back to this text.
Ask AI about this code