08/16/1965
https://www.presidency.ucsb.edu...
"By virtue of the authority vested in me by section 55(a) of the Internal Revenue Code of 1939, as amended (53 Stat. 29, 54 Stat. 1008; 26 U.S.C. (1952 Ed.) 55(a)), and by section 6103(a) of the Intern..."
"The date of the commencing of combatant activities in such area is hereby designated as January 1, 1964"
"President Johnson described the objectives that the United States pursues in that part of the world, in order to ensure freedom and peace."
"We want truly independent nations to emerge on the world scene, each shaped by the people who live and work and die there."