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" Compensation of employees of foreign governments or international organizations— (a) Rule for exclusion. Wages, fees, or salary of any employee of a foreign government or of an international organization... "
Legislative History of H.R. 13103, 89th Congress: Foreign Investors Tax Act ... - Page 403
by United States. Congress. House. Committee on Ways and Means - 1967
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...GOVERNMENTS. — (1) RULE FOR EXCLUSION. — Wages, fees, or salary of an employee of a foreign government (including a consular or other officer, or a nondiplomatic...compensation for official services to such government — -ft)- (A) If such employee is not a citizen of the United States; and -{£}- (B) If the services...
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...GOVERNMENTS. — (1) RULE FOR EXCLUSION. — Wages, fees, or salary of an employee of a foreign government (including a consular or other officer, or a nondiplomatic...compensation for official services to such government — (A) If such employee is not a citizen of the United States; and (B) If the services are of a character...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...GOVERNMENTS. — (1) RULE FOR EXCLUSION. — Wages, fees, or salary of an employee of a foreign government (including a consular or other officer, or a nondiplomatic...compensation for official services to such government — (A) If such employee is not a citizen of the United States; and (B) If the services are of a character...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...Compensation of employees of foreign governments or of the Commonwealth of the Philippines — (1) * m Pm or of the Commonwealth of the Philippines (including a consular or other officer, or a nondiplomatic...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 33

United States. Internal Revenue Service - 1937 - 874 pages
...employees of foreign governments. — Wages, fees, or salary of an employee of a foreign government (including a consular or other officer, or a nondiplomatic...compensation for official services to such government — (1) If such employee is not a citizen of the United States; and (2) If the services are of a character...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...Wages, fees, or salary of an employee of a foreign government or of the Commonwealth of the Philippines (including a consular or other officer, or a nondiplomatic...compensation for official services to such government or such Commonwealth — (A) If such employee is not a citizen of the United States, or is a citizen of...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...116. (h) (1) Bule for exclusion. — Wages, fees, or salary of an employee of a foreign government (including a consular or other officer, or a nondiplomatic...compensation for official services to such government — (A) If such employee is not a citizen of the United States; and (B) If the services are of a character...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...Wages, fees, or salary of an employee of a foreign government or of the Commonwealth of the Philippines (including a consular or other officer, or a nondiplomatic...compensation for official services to such government or such Commonwealth — (A) If such employee is not a citizen of the United States, or is a citizen of...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...COMPENSATION OF EMPLOYEES OF FOREIGN GOVERNMENTS OR OF THE COMMONWEALTH OF THE PHILIPPINES. — (1) RULE FOR EXCLUSION. — Wages, fees, or salary of...foreign government or of an international organization or of the Commonwealth of the Philippines (including a consular or other officer, or a nondiplomatic...
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Legislative Calendar, Volume 59, Part 1

United States. Congress. Senate. Committee on Finance - 1946 - 836 pages
...gross income of amounts paid employees of foreign governments, is amended to read as follows : "(1) RULE FOR EXCLUSION. — Wages, fees, or salary of...foreign government or of an international organization or of the Commonwealth of the Philippines (including a consular or other officer, or a nondiplomatic...
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