FEDERAL · 26 U.S.C. · Chapter Subchapter B—Tax on Employers
Instrumentalities of the United States
26 U.S.C. § 3112
Title26 — Internal Revenue Code
ChapterSubchapter B—Tax on Employers
This text of 26 U.S.C. § 3112 (Instrumentalities of the United States) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 3112.
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.
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Related
§ 3111
26 U.S.C. § 3111
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 416.)
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Bluebook (online)
26 U.S.C. § 3112, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/3112.