Internal Revenue Service TaxLinks.com sm Rev. Rul. 75-203 1975-1 C.B. 336 Full Text Rev. Rul. 75-203 Permanent missions to the United Nations are established by member countries at the seat of that organization. Certain nonmember countries send to the United Nations permanent observers who are not officially recognized by the United Nations. Rev. Rul. 73-198, 1973-1 C.B. 425, relates to the exemptions from Federal excise taxes with respect to foreign diplomatic and consular officers, and other nondiplomatic officers, agencies, and commissions of foreign governments. That Revenue Ruling concludes that exemptions from certain excise taxes are extended to officers of missions to the United Nations serving in a representative capacity and to family members living with such officers. Held, observers to the United Nations are not officers of missions to that organization, nor do they come within the exempt category of nondiplomatic officers, agencies and commissions of foreign governments, since the United Nations observers are not in this country to conduct working relationships with American individuals or organizations on behalf of their home governments. Accordingly, the exemptions from the Federal excise taxes referred to in Rev. Rul. 73-198 do not apply to permanent observers to the United Nations, and no such exemptions will be extended to those observers. |