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Revenue Ruling

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 Rev. Rul. 56-44

1956-1 C.B. 319

Sec. 893

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Rev. Rul. 56-44

Section 893 of the Internal Revenue Code of 1954 exempts from taxation wages, fees, or salaries of an employee of a foreign government, if such employee is not a citizen of the United States, if the services are of a character similar to those performed by an employee of the United States in foreign countries, and if the foreign government grants an equivalent exemption to employees of the United States in such foreign country. Held , the benefits of section 893 of the Code are extended only to any `employee' of a foreign government who qualifies therefor and not to a former employee. Accordingly, a pension received from a foreign government by a former representative of such government, during a period when he is residing in the United States, is not exempt from Federal income tax as wages, fees, or salary received by an employee of a foreign government.