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.
(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.)