2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle C - Employment Taxes (Sections 3101 - 3512)
Chapter 21 - Federal Insurance Contributions Act (Sections 3101 - 3128)
Subchapter B - Tax on Employers (Sections 3111 - 3113)
Sec. 3112 - Instrumentalities of the United States
| Publication Title | United States Code, 2012 Edition, Supplement 3, 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 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT Subchapter B - Tax on Employers Sec. 3112 - Instrumentalities of the United States |
| Contains | section 3112 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 416. |
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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 3111 unless such other provision of law grants a specific exemption, by reference to section 3111 (or the corresponding section of prior law), from the tax imposed by such section.
(Aug. 16, 1954, ch. 736, 68A Stat. 416.)
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