REIMBURSEMENT BY AGENCY FOR U.S. INCOME TAX OF INDIVIDUAL TAXPAYER

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP58-00453R000300070134-8
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 1
• Document Creation Date: December 20, 2016
• Document Release Date: February 8, 2001
• Sequence Number: 134
• Publication Date: September 23, 1954
• Content Type: MF

Approved For Release 20 Or ",7"W ~IA-RDP58-00453R000300070134-8
ua ..
11
pecial Tax File
Reimbursement
vidual Taxpayer
discussed with Mr.
ment to a taxpayerT(emplo
obligation. (The matter
problem for the Agency re;
the "tax-on-tax.
Swartz stated that the pint of one ink;
income tax by another would result in additional taxable income to
the former to the extent of
an. tent on
the taxpayer" the
zero that baa been developed for use by the World Bank, United Nations,
and , v tous international organizations where they have sought to make
the salary income tax free. Wre,, however, the obligation of a second
person to pay the tax is limited to the sr paid to the taxpayer,
the additional income resulting from
only one step, but the t r would then
difference between his salary income and the sal
by the
CI sblr
Distributions
misc, file
23 September 1954
for U. S. Income Tax of Indi -
e and the urreig.
Technical Rulings Section,
vice) the matter of reimburse
noy for his U. S. income tax
a head and has presented a policy
whether or not such tax should be
z standpoint, the question of
itself and that where tyre was
second person to pay "the U. S. tax
quire that the so-called "tax-on-tax"
Lgebraie progression decreasing to
Approved For Release 2007/02/07 : CIA-RDP58-00453R000300070134-8