811.512352 Shipping/26
The Secretary of State to the Spanish Chargé (Amoedo)
Sir: With reference to previous correspondence relative to the desire of Spanish nationals to be exempt from income taxation in this country on revenue from Spanish ships I take pleasure in informing you that the Department is in receipt of a communication from the [Page 809] Secretary of the Treasury, the pertinent portion of which is quoted hereunder:
“I have the honor to advise you that the Collector of Internal Revenue at New York has been advised that the question of whether Spain satisfies the equivalent exemption provision of section 213 (b) (8) of the Revenue Acts of 1921, 1924 and 19263 is under consideration by this Department and pending a determination of the matter he was requested to refrain from demanding returns from the Compañía Transatlántica for the years 1923–1926, inclusive. In the meantime he will refrain from collecting income taxes for those years from the company.”
Accept [etc.]
- 42 Stat. 239; 43 Stat. 253, 269; 44 Stat. 9, 25.↩