26 U.S.C. § 3112 — Instrumentalities of the United States

FEDERAL · 26 U.S.C. · Chapter 21

Instrumentalities of the United States

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT·Subch. B

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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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.

26 U.S.C. § 3112 (Instrumentalities of the United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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History

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

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History