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United States Department of State / Foreign relations of the United States diplomatic papers, 1937. General
(1937)

Tax exemption and customs courtesies enjoyed by foreign diplomatic and consular officers in the United States,   pp. 991-994 PDF (1.5 MB)


Page 991


TAX EXEMPTION AND CUSTOMS COURTESIES ENJOYED
  BY FOREIGN DIPLOMATIC AND CONSULAR OFFICERS
  IN THE UNITED STATES
701.0611/553a
      The Secretary of State to American Diplomatic Ofcers
Diplomatic Serial No. 2829         WASHINGTON, August 19, 1937.
  SIRs: The Department has recently received so many inquiries con-
cerning the subject matter of circular instruction Diplomatic Serial
No. 766 of November 9, 1928,1 in regard to the exemptions from taxa-
tion and customs duties enjoyed by foreign diplomatic and consular
officers within the United States, that it has seemed advisable, in view
of changes necessary therein, to issue a new circular instruction.
  Ambassadors and Ministers accredited to the United States and the
members of their households, including secretaries, attaches, and
servants, who are not citizens of the United States, are exempted from
the payment of Federal income tax upon their salaries, fees and wages,
and upon the income derived by them from investments in the United
States in stocks and bonds and from interest on bank balances in the
United States. The income derived from any business carried on by
them in the United States would, however, be taxable.
  Miscellaneous federal excise taxes are imposed by the Revenue Act
of 1932 2 on telegraph, telephone, radio and cable facilities; admis-
sions, dues and initiation fees; transfers of stocks and bonds; con-
veyances; sales of produce for future delivery; passage tickets; foreign
insurance policies; and safe deposit boxes.
  Under the application of the principles of international law exempt-
ing from taxation ambassadors, ministers and other duly accredited
diplomatic representatives of foreign governments, together with
the members of their families living with them and members of their
households, including attaches, secretaries, clerks and servants who
are not citizens of the United States, all such diplomatic representa-
tives, together with the other personnel above-mentioned, are entitled
to exemption from the taxes mentioned in the preceding paragraph.
1Not printed. For previous statement on diplomatic exemptions, see note to
the Irish Minister, January 22, 1927, Foreign Relations, 1927, vol. i, p.
414.
247 Stat. 169.
                                                         991


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