2011 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes (§§ 3101 - 3510)
Chapter 23 - FEDERAL UNEMPLOYMENT TAX ACT (§§ 3301 - 3311)
Section 3308 - Instrumentalities of the United States
|Publication Title||United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE|
|Category||Bills and Statutes|
|Collection||United States Code|
|SuDoc Class Number||Y 1.2/5:|
|Contained Within||Title 26 - INTERNAL REVENUE CODE |
Subtitle C - Employment Taxes
CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT
Sec. 3308 - Instrumentalities of the United States
|Laws in Effect as of Date||January 3, 2012|
|Source Credit||Added Pub. L. 86-778, title V, §531(d)(1), Sept. 13, 1960, 74 Stat. 983.|
|Statutes at Large Reference||74 Stat. 983|
|Public Law References||Public Law 86-778|
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.
(Added Pub. L. 86–778, title V, §531(d)(1), Sept. 13, 1960, 74 Stat. 983.)References in Text
Enacted before or after the enactment of this section, referred to in text, means enacted before or after Sept. 13, 1960, the date of approval of Pub. L. 86–778.Prior Provisions
A prior section 3309 was renumbered section 3311 of this title.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.
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