UN General Assembly Resolution 2758
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United Nations General Assembly Resolution 2758 (http://wikisource.org/wiki/UN_General_Assembly_Resolution_2758) adopted October 25, 1971 replaced the UN seat of the Republic of China with that of the People's Republic of China. See China and the United Nations. Supporters of Taiwanese admission to the UN argue that the resolution only asserts that the PRC is the legitimate government of China, but makes no mention of the ROC being an illegimate government, nor of which (if either) is the legitimate ruler of the island of Taiwan (and, presumably, Kinmen, Matsu, and the Pescadores).
However, according to international law regarding the succession of governments, there can be only one legitimate government of a state at the same time.
This means that Resolution 2758, by recognizing PRC as the sole legitimate government of China in the UN, at the same time discontinued recognition of ROC as the sole legitimate government of China in the UN.
The full text is available on WikiSource (http://sources.wikipedia.org/wiki/UN_General_Assembly_Resolution_2758).
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