Page:United States Statutes at Large Volume 68A.djvu/940

 900

INTERNAL REVENUE CODE OF 1954

the additional expenditures in the District of Columbia and elsewhere incurred by the Post Office Department in performing the duties, if any, imposed upon such Department with respect to chapter 21, relating to the tax under the Federal Insurance Contributions Act, and the Secretary or his delegate shall be authorized and directed to advance from time to time to the credit of the Post Office Department, from appropriations made for the collection of the taxes imposed by chapter 21, such sums as may be required for such additional expenditures incurred by the Post Office Department. SEC. 7510. EXEMPTION FROM TAX OF DOMESTIC GOODS PURCHASED FOR THE UNITED STATES.

The privilege existing by provision of law on December 1, 1873, or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be extended, under such regulations as the Secretary or his delegate may prescribe, to all articles of domestic production which are subject to tax by the provisions of this title. SEC. 7511. EXEMPTION OF CONSULAR OFFICERS AND EMPLOYEES OF FOREIGN STATES FROM PAYMENT OF INTERNAL REVENUE TAXES ON IMPORTED ARTICLES. (a) RULE OF E X E M P T I O N. — N o internal revenue tax shall be

imposed with respect to articles imported by a consular officer of a foreign state or by an employee of a consulate of a foreign state, whether such articles accompany the officer or employee to his post in the United States, its insular possessions, or the Panama Canal Zone, or are imported by him at any time during the exercise of his functions therein, if— (1) such officer or employee is a national of the state appointing him and not engaged in any profession, business, or trade within the territory specified in this subsection; (2) the articles are imported by the officer or employee for his personal or official use; and (3) the foreign state grants an equivalent exemption to corresponding officers or employees of the Government of the United States stationed in such foreign state. (b) CERTIFICATE

BY SECRETARY

OF STATE.—The Secretary of

State shall certify to the Secretary of the Treasury the names of the foreign states which grant an equivalent exemption to the consular officers or employees of the Government of the United States stationed in such foreign states.

§ 7509

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