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Relief in respect of ships documented under laws of United States of America. 
 
[ITA67 s359] 
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834.—Exemption shall be granted from tax in respect of so much of the income of a citizen of the United States of America not resident in the State or of a corporation organised in the United States of America as is derived from the operation of a ship or ships documented under the laws of the United States of America. 
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