2020 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 40 - General Provisions Relating to Occupational Taxes
Sec. 4907 - Federal agencies or instrumentalities

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Citation 26 U.S.C. § 4907 (2020)
Section Name ยง4907. Federal agencies or instrumentalities
Section 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.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)

Publication Title United States Code, 2018 Edition, Supplement 2, 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 D - Miscellaneous Excise Taxes
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4907 - Federal agencies or instrumentalities
Contains section 4907
Date 2020
Laws In Effect As Of Date January 13, 2021
Positive Law No
Disposition standard
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