Executive Order 10195

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Executive Order 10195 of December 20, 1950

Designation of Korea and Waters Adjacent Thereto as a Combat Zone for the Purposes of Section 22(b)(13) of the Internal Revenue Code

Pursuant to the authority vested in me by section 22(b)(13) of the Internal Revenue Code, as amended by section 202(a) of the Revenue Act of 1950, approved September 23, 1950 (Public Law 814, 81st Congress), there is hereby designated, for the purposes of paragraph (13) of section 22(b) of the Internal Revenue Code, as an area in which armed forces of the United States have engaged in combat:

Korea, including the waters adjacent thereto within the following-described limits:
From a point at Lat. 39°30' N, Long. 122°45' E southward to Lat. 33° N, Long. 122°45' E;
thence eastward to Lat. 33° N, Long. 127°55' E;
thence northeastward to Lat. 37°05' N, Long. 133° E;
thence northward to Lat. 40°40' N, Long. 133° E;
thence northwestward to a point on the east coast of Korea at the juncture of Korea with the U.S.S.R.
The date of the commencing of combatant activities in such area is hereby designated as June 27, 1950.

Signature of Harry S. Truman
Harry S. Truman
The White House,
December 20, 1950.


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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).