Title 26 — Internal Revenue Code
Chapter 77 — Miscellaneous Provisions
§ 7510. Exemption from tax of domestic goods purchased for the United States
Statutory text
The privilege existing by provision of law on , or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be extended, under such regulations as the Secretary may prescribe, to all articles of domestic production which are subject to tax by the provisions of this title.
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. 900 · 68A Stat. 900
Enacted · 26 U.S.C. § 7510
Aug. 16, 1954, ch. 736, 68A Stat. 900
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 900Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 7510
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.
1 of 2 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Credits
1954–1976 · 2 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 900
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 900; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834.)