2017 US Code
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

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Citation 26 U.S.C. § 3112 (2017)
Section Name ยง3112. Instrumentalities of the United States
Section Text

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.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 416.)

Publication Title United States Code, 2012 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 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter B - Tax on Employers
Sec. 3112 - Instrumentalities of the United States
Contains section 3112
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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