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Executive Order 11216

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Executive Order 11216 of April 24, 1965

Designation of Vietnam and Waters Adjacent Thereto as a Combat Zone for the Purposes of Section 112 of the Internal Revenue Code of 1954


Pursuant to the authority vested in me by section 112 of the Internal Revenue Code of 1954, I hereby designate, for the purposes of that section, as an area in which Armed Forces of the United States are and have been engaged in combat:

Vietnam, including the waters adjacent thereto within the following-described limits:
From a point on the East Coast of Vietnam at the juncture of Vietnam with China southeastward to 21° N Lat., 108° 15' E Long.;
thence southward to 18° N Lat., 108° 15' E Long.;
thence southeastward to 17° 30' N Lat., 111° E Long.;
thence southward to 11° N Lat., 111° E Long.;
thence southwestward to 7° N Lat., 105° E Long.;
thence westward to 7° N Lat., 103° E Long.;
thence northward to 9° 30' N Lat., 103° E Long.;
thence northeastward to 10° 15' N Lat., 104° 27' E Long.;
thence northward to a point on the West Coast of Vietnam at the juncture of Vietnam with Cambodia.
The date of the commencing of combatant activities in such area is hereby designated as January 1, 1964.
Signature of Lyndon B. Johnson
Lyndon B. Johnson
The White House,
April 24, 1965.

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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).