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 Rev. Rul. 67-52

1967-1 C.B. 186

Sec. 911

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Rev. Rul. 67-52

The United States does not consider the Antarctic region (comprised of the land area, the permanent ice sheets, and the adjacent waters) to be under the sovereignty of any government. It is, therefore, not a foreign country for the purpose of section 911(a) of the Internal Revenue Code of 1954. See sections 1.911-1(a)(9) and 1.911-1(b)(7) of the Income Tax Regulations.