Letter from President Harry S. Truman to Senator Arthur Vandenberg and Congressman Joseph Martin with Attachment and Related Material

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5132 85-A February 6, 1947 My dear Mr. President: An offer of $8,500,000 has been made to the United Nations for acquisition of a headquarters site in the city of X 240 New York, on the condition that the gift should be free of Federal Gift Taxes. The United Nations desires to take advantage of this generous offer and has requested that the United States comply with the condition attached to this gift. I heartily recommend that this government comply with this request. It would appear that the most desirable method by which this gift could be freed from such taxes would be to X137 amend the appropriate sections of the Internal Revenue Code, X21-D In addition to accomplishing the purpose of complying with the X137-A above offer, the effect of such an amendment would be to on- courage other public-spirited citizens to make gifts to the United Nations. I enclose herewith, for your consideration, copy of a suggested joint resolution which would accomplish the desired purposes. I consider that the passage of such a resolution is x419-B definitely in the public interest and I suggest that you bring this to the attention of the Congress at your earliest con- venience. Very sincerely yours, HARRY ARCHIVES NATIONAL TRUMAN AND LIBRARY RECORDS SERVICE U.S.GOVERNMENT (Sgd) HARRY S. TRUMAN Honorable Arthur H. Vandenberg, x12 President of the Senate pro tempore, United States Senate, Washington, D. C. I'EM x419 x62