Page:United States Statutes at Large Volume 48 Part 2.djvu/584

 1842 DOUBLE INCOME TAX-IRISH FREE STATE. August 24.1933. Arrangement between the United States of America and the Irish Free January 9.1934. State, providing relief from double income tax on shipping profits. Effected by exchange of notes, signed August 24, 1933, and January 9, 1934. The Oharge d'Affaires ad interim of tlw Irish Free State (Macaulay) to the Secretary of State Sm: IRISH FREE STATE LEGATIO~, Washington, D.O., 1tJ,.th August, 1933. D0'.1bl~ income tax I am requested by my Government to brinO' to the notice of the on shIppIng profits. ~ Reciprocal exemp- Government of the United States the provisions of Section 10 of tions. United States h F' A 2(N f 92) 1.h. d and Irish Free State. t e mance ct, 193 o.200 13 wlIC sectIOnreasas follows: "10. - Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax, or sur-tax, as the case may be) in resfect of so much of the income of a citizen of the United States 0 America not resident in the Irish Free State or of a corporation organised in the United States of America as is derived from the operation of a ship or ships documented under the laws of the United States of AmerICa." I have the honour to be, Sir, Your obedient servant, Honourable CORDELL HULL VV J B ~CAULAY Oharge d'Affaires ad interim The Secretary of State of the United States Washington, D.O. The Acting Secretary of State to the Minister of the Irish Free State (MacWhite) Sm: DEPARTl\IE~T OF STATE, lVashington, January 9, 1934. uese:.nt by In a note dated August 24, 1933, Mr. Macaulay, as Charge d'Af- faires ad interim, brought to the notice of the Government of the United States the provisions of Section 10 of the Irish Free State Finance Act of 1932, which provides for the relief of American steamship owners from double income tax on shipping profits. The text of Section 10 of the above law was brought to the atten- tion of the Secretary of the Treasury, with the request that he inform Vol. 47. pp. 228, 230 . the Department of State whether the Irish Free State satisfied the equivalent exemption requirements of Sections 212 (b) and 231 (b)