“ 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:
The date of the commencing of combatant activities in such area is hereby designated as January 1, 1964.
Lyndon B. Johnson
The White House,
April 24, 1965. ”