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United States Department of State / Papers relating to the foreign relations of the United States, 1926
(1926)

Japan,   pp. 448-487 PDF (14.9 MB)


Page 448

JAPAN
ARRANGEMENT BETWEEN THE UNITED STATES AND JAPAN GRANT-
ING RELIEF FROM DOUBLE INCOME TAX ON SHIPPING PROFITS
811.512394Shipping/-
The Japanese Amrbassador (Hanihara) to the Secretary of State
The Japanese Ambassador presents his compliments to the Honor-
able the Secretary of State, and has the honour to state that the atten-
tion of this Embassy has been called to Section 213, Paragraph (b),,
item (8) of the Revenue Act of 1921,1 which provides that "the term
'gross income' does not include the income of a non-resident alien
or foreign corporation which consists exclusively of earnings derived
from the operation of a ship or ships documented under the laws of
a foreign country which grants an equivalent exemption to citizens of
the United States and to corporations organized in the United States."
The Japanese Ambassador has the honour to request that the Secre-
tary of State be so good as to furnish this Embassy with informa-
tion as to whether the United States Government is granting exemp-
tion from income tax to citizens or corporations of any foreign
country in compliance with the above mentioned provision of the
Revenue Act of 1921.
WASHINGTON, March 21, 1923.
811.512394Shipping/l
The Secretary of State to the Japanese Ambassador (Hcnihara)
The Secretary of State presents his compliments to His Excellency
the Ambassador of Japan and, referring to the note in which he in-
quired whether the United States Government is granting exemption
from income tax to citizens or corporations of any foreign country in
compliance with the provisions of Section 213, Paragraph (b), Item 8
of the Revenue Act of 1921, has the honor to say that there has been
received from the Secretary of the Treasury a letter dated April 9,2-
in which he states that his Department has ascertained that some for-
eign countries satisfy the equivalent exemption provision of Section
213(b) (8) of the Revenue Act of 1921, and consequently is exempting
from tax the incomes from sources in the United States of nonresident
142 Stat. 227, 237.
'Not printed.
448


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