811.5123/2311: Telegram

The Chargé in the United Kingdom (Atherton) to the Secretary of State

76. Embassy has received various requests, including one from London’s largest retail establishment, inquiring as to truth of press reports published here that United States Treasury is enforcing article 674 of the Income Tax Regulations6 under which British subjects visiting America for business must pay tax on that portion of their British salaries which accrues while they are in the United States. Business houses point out this raises a serious question in regard to their buyers visiting America and I should appreciate data to enable me to make adequate reply.

  1. U. S. Treasury Department, Bureau of Internal Revenue, Regulations 77 Relating to the Income Tax Under the Revenue Act of 1982, p. 214.