Title 26 — Internal Revenue Code
Chapter 23 — Federal Unemployment Tax Act
§ 3308. Instrumentalities of the United States
Statutory text
Notwithstanding any other provision of law (whether enacted before or after the enactment of this section) which grants to any instrumentality of the United States an exemption from taxation, such instrumentality shall not be exempt from the tax imposed by section 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Social Security Amendments of 1960
Pub. L. 86–778 title V § 531(d)(1) · 74 Stat. 924
Enacted · 26 U.S.C. § 3308
(Added Pub. L. 86–778, title V, § 531(d)(1), Sept. 13, 1960, 74 Stat. 983.)
Source evidence
Code source credit
(Added Pub. L. 86–778, title V, § 531(d)(1), Sept. 13, 1960, 74 Stat. 983.)Enacted provision · exact public law section
(1) Chapter 23 of such Code is amended by renumbering section 26 USC 3308, 3309, 3307. 3308 as section 3309 and by inserting after section 3307 the following new section: “SEC. 3308. INSTRUMENTALITIES OF THE UNITED STATES. “Notwithstanding any other provision of law (whether enacted before or after the enactment of this section) which grants to any instrumentality of the United States an exemption from taxation, such instrumentality shall not be exempt from the tax imposed by section 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.”
1 of 1 references resolved to an enrolled provision
Editorial Notes
References in Text
Enacted before or after the enactment of this section, referred to in text, means enacted before or after , the date of approval of Pub. L. 86–778.
Prior Provisions
A prior section 3309 was renumbered section 3311 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to remuneration paid after 1961 for services performed after 1961, see section 535 of Pub. L. 86–778, set out as an Effective Date of 1960 Amendment note under section 3305 of this title.
Applicability to Federal Land Banks, Federal Intermediate Credit Banks, and Banks for Cooperatives
Applicability of this section to Federal land banks, Federal intermediate credit banks, and banks for cooperatives, see section 531(g) of Pub. L. 86–778, set out as a note under section 3305 of this title.
Credits
(Added Pub. L. 86–778, title V, § 531(d)(1), , 74 Stat. 983.)