A U.S. CITIZEN IS LIAIBLE FOR FEDERAL INCOME TAX ON HIS ENTIRE INCOME,

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP84-00709R000400080002-9
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 2
• Document Creation Date: December 9, 2016
• Document Release Date: July 28, 2000
• Sequence Number: 2
• Content Type: MISC

'. 1),Ep 41Joism ie liable for FadmIl IncoLle ?c ii hie entire Inc
swv...tiivflieinarAfitidififfii. eiSk-FiEffte-bdA9Ii4otiiialitilsatV2S131?
tu .rryeTravam.ions.
, ., , ,
. ..,.? ..,?:NO.iii!,,,lie-pro,viaione- of .tection 116 (4)- (1) Of the Internal 'IC(7613110
, -..tii..,ii.LR'i.G ,!, 31??1?C1 for axah'e tars beginLing tf?tvr December '1,
194-1 ditlIzeis of VII II,L;? th .reee np
i e coenaOn for Tvreonal services
. ? ?. , ..
_ --paeortectIr.ii4tit the. U.S. - entitled ti.. exoTinc4J fr.c...11 goss inewle tht,
-.` lttooilt: ofjef*. coipentetion i. they ar-. ..4.111.1 'fide rf:Otiontr3 of a foreign
-.:.:#04.i.1i7. or i Ountri.ee ,t'erougho t, the 0.3t2.re? tif.'-atbit: -,ye:fzr, .p?ovi:led thot
4e'd)rjpi,,..i41;fititit..1.00. e;:no:. t 1?7,..i.ti b;T:thell. 1:;; Or 'eny agelic,y thortof..-
. i_......1.,,4,irfi.itiltri, tel..ag: tip reel moo trithea the ,r,,. 5. j'An the olurso of the
-tliiliti14.51qt1; iti 110t ::evtitleci, o tixt exe-.-.ptioll eectordqi1, '-..\;,' r.p.-;;;.10);
(1):Af. -thq, C( de for Limb- t.axn')le -:/ebr, . I
t
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oureen holdri thata 3, S., eitiver. 1,..A.; i.t; r.b4yr.t froci tic col.ntry
en '10oilic, ter?. 6:1'y rl..;;;:^iiV'',$:::It .*;15 A:::0 4Ilitit. V; 1...vpli t.0 1,1?,!.;?, 1,17.,or
ir tt i, -
c,.4. teet.Ohry .e.41Dyp.Olt c, au r et bt.., el (i: A , ,:,.:t1 t.3 c.. bone.
'41.41) rii0.1i-le on,' fth?,,,,I.Ln co iiAlly or eoi.e..t.:1,,,r., ?i!.,4i-: t.i,, ;-,trc,i-.'?c; c.,f
011':11b:..-((4). (1) oi tlicl co -t.e j.,'*17,11,..til,:ii,ki-i?ix, ifl,,),, imi outalde t,i,e U.S.
1
'itbxoiut:tie enfzire,tawalile la'r, .If 14 er..pCet:Lt to111,.e vr: rcslider.e?
ral4e ,the V.'3.'..dUring;,..the .-t tixahl,e i,.(1-,r:;194(4 :.'ectic4., lJt. (a) ' (I) of the
11
riiiii:1,t,1pC,tr., tT,11eabli. to i.V.r
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ti
t
4 'cifilter.i7or*.ect (Ji.:4; -Pi
f5dp e 4:5. ' threroi.'.D the .PorTeneetinn ?
i...,i0p4i.i.Alli.! :,46',fOr'hi.,it.nerv cap, :wherever porNrmil, pa veil es my c?th;r
limipiee.,pot.eitinOtcd'iii041-ithe bckll'?bry :,,A.p.U.Ito17 ptov.icior:,, vill bt:. f17.14
1246. ? - I . . e - - . ,,
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:'.U.i14-0$,k.o, -s-94.1.7:::and elttni.ecejtic;r-Jez,-, lif.,t,ti?.thr.-? preint tIze. he
11*4,.b.,Y,13111,te ''',,t,).1-0 'esti efaliOn of ,,.th?-.:Coarale4lone-tf: of Intanal 1.'!eirenue
.....,..ts.;,:,Ni-r:.t.iii;a:,*, Wini;,,,flile',..reoidont '4,?t ik.E0i.Leibi eol4trA or cut" icz , t:n.roupy,-
'bit the 'e4t,lie tt bla itir. Ile will -be ..rttitled to the bonofits ol'.o;?/tion
61a,.. .;.i; ,f .+47,-.1:v4o.0,..uhleAl ;10,40 0:44g,64.0y -Cu 0)10.,..e. Or 11.4. a6C..,,,1
'I 01 .1 . i' ' 4 ' , ' -L ' . t.: ? 1, '1 1 - y,
Sis.,Tiqe-i.-.1p- lat7req es. bone - tide reaidences, for the er.1.1.ra ta.-rable
year,..rrif Cap, ,rdlliy:'*0.-: ' 'Alleci advenze ' of tEe tcr :,!inist i on of ' the tamable
..,yar*...involye4 thaten.individ Ida a bona fide resident, of a foreign country
',.fo'fr;:at'Oh.':ettl,3 thii.t..1,3,;!1; ?-o eat ha'detem-Lined .:e,t tl'4i.O tire Ithet'ter or T:Ot
'is 11,, bontifi,de ealdent of a foreign conntry for 194? and
'::(40)00(pantlit.are. .' . . ? .. ,-', --. , -.'i
' he- 1,:rol;luione 'of SOOtion 116 (e) (I) tq the Oodn nre appliceblc, crly
. r ,
co nation riteived ,for teraonal ear/ lees perfo4ied outaiie or the II .S.
hive no- ipplietitiot :to ot :er types of fnc4r...e nor .to any ineono it,T5,rt-3,
1
IN POProos Whin the'lLS, Therefore, odh,though ho moy be able to
froliti tc t,:. )born Ole teeth:ft ot n-forarn ountry or countrioa luring
?
?8/2,.1;;:4.41.A,,,IkDP.8-40,071014000-40008*00029
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avad Fr Retease 001/198/21 : LIA-RDP84-007.09R0004000000 2-9
iy47, a euosequ 3rearaf any neome not exempted rrom the tax by statutory
1eiona
ie fully taxi/W.V.
v
proved'F r'Rel.ease'2001i08/21 : CIA-RDP84-00709R000400080002-9
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