Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 63-19

1963-1 C.B. 28

Sec. 117

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Rev. Rul. 63-19

The North Atlantic Treaty Organization (NATO) qualifies as an international organization within the meaning of section 117(b)(2)(A) of the Internal Revenue Code of 1954, as amended by the Mutual Educational and Cultural Exchange Act of 1961, effective after December 31, 1961. Therefore, the NATO Postdoctoral Fellowships in Science administered in the United States by the National Science Foundation in accordance with its announcement of such program for 1962 are excludable from gross income under section 117(a) of the Code, subject to the limitations prescribed in section 117(b)(2)(B).