During the period of the 1940s, there was no recognition by the United States Government that Taiwan had ever been incorporated into Chinese national territory
In fact, in mid-June 1949, the United States was discussing proposals to the United Nations to call a special session of the General Assembly to deal with the issue of Taiwan's legal status
1940年代，美國政府不承認台灣曾被併入中國領土
事實上，在1949年06月中旬，美國正在討論向聯合國提議召開特別會議來處理台灣的法律地位問題
Memorandum: Director of the Office of Far Eastern Affairs (Butterworth) to the Deputy Under Secretary of State (Rusk)
Date: June 9, 1949
Subject: Formosa
備忘錄： 遠東事務辦公室主任 (Butterworth) 致副國務卿 (Rusk)
日期： 1949年06月09日
主題： 福爾摩沙
Annex 1:
Draft Memorandum for the Executive Secretary of the National Security Council (Souers)
附件一：
國家安全委員會執行秘書備忘錄草案（Souers）
Subannex -- Tab "A"
Proposed Statement to be Issued by the Secretary of State at time United States Government Requests Special Session of the General Assembly
子附件 -- 選項卡 "A"
美國政府要求召開大會特別會議時國務卿將發表的擬議聲明
At the special session of the General Assembly, the United States Government will propose that a free and secret plebiscite be held on the Island under the supervision of a United Nations Commission, in order to enable the people of Formosa to express their wishes with respect to a return to China or some alternative under which they would assume independence either immediately or after some preparatory period of United Nations trusteeship.
在大會特別會議上，美國政府將提議在聯合國委員會的監督下在島上舉行一次自由和秘密的公民投票，以使台灣人民能夠表達他們對返回中國或採取某種替代方案，根據這些替代方案，他們將立即或在聯合國託管的一段準備期之後獲得獨立。
[ source: United States Department of State / Foreign relations of the United States, 1949. The Far East: China Volume IX (1949), pp. 346 - 350 ]
See -- FRUS page for full content
[中文版本] https://www.twdefense.info/trust3/frusch-1949aq.htm