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Title 26 — Internal Revenue Code

Chapter 40 — General Provisions Relating to Occupational Taxes

§ 4907. Federal agencies or instrumentalities

Statutory text

Any special tax imposed by this subtitle, except the tax imposed by section 4411, shall apply to any agency or instrumentality of the United States unless such agency or instrumentality is granted by statute a specific exemption from such tax.

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.

  1. (Aug. 16, 1954, ch. 736, 68A Stat. 594.) · 68A Stat. 594

    Enacted · 26 U.S.C. § 4907

    (Aug. 16, 1954, ch. 736, 68A Stat. 594.)

    Source evidence

    Code source credit
    (Aug. 16, 1954, ch. 736, 68A Stat. 594.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s4907