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Ruling 75-389

Internal Revenue Service
Revenue Ruling

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Rev. Rul. 75-389

1975-2 C.B. 418

Full Text

Rev. Rul. 75-389

Rev. Rul. 73-198, 1973-1 C.B. 425 holds that the following persons are exempt from certain Federal excise taxes: ambassadors, ministers, other duly accredited diplomatic representatives of foreign governments, the members of their families living with them, members of their households (but not servants), attaches, secretaries, clerks, and also officers of missions to the United Nations and the Organization of American States serving in a representative capacity and family members living with such officers. To be entitled to this exemption, these persons must be neither citizens nor permanent residents of the United States in an immigrant status, and must be nationals of the country of the diplomatic mission by which employed.

Held, for purposes of this exemption, a national of one of the member nations of the British Commonwealth of Nations who is employed by a diplomatic mission of some other member nation of the British Commonwealth of Nations is considered to be a national of the country of the diplomatic mission by which he is employed.

Rev. Rul. 59-61, 1959-1 C.B. 289 is hereby superseded, since the position stated therein is restated in this Revenue Ruling.

Last updated: May 2, 2024