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2021 U.S. 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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| 26 U.S.C. § 3112 (2021) |
| ยง3112. Instrumentalities of the United States |
|
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.) |
| United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 3112 |
| 2021 |
| January 3, 2022 |
| No |
| standard |
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