Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 3112
Instrumentalities of the United States
Official textgovinfo.govlast amended
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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Nearby sections (25 sections)
- 2661 · Administration
- 2662 · Return requirements
- 2663 · Regulations
- 2664 · [§2664. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17,…
- 2701 · Special valuation rules in case of transfers of certain…
- 2702 · Special valuation rules in case of transfers of interests in…
- 2703 · Certain rights and restrictions disregarded
- 2704 · Treatment of certain lapsing rights and restrictions
- 2801 · Imposition of tax
- 3101 · Rate of tax
- 3102 · Deduction of tax from wages
- 3111 · Rate of tax
- 3112 · Instrumentalities of the United States
- 3113 · [§3113. Repealed. Pub. L. 94–455, title XIX, §1903(a)(2), Oct.…
- 3121 · Definitions
- 3122 · Federal service
- 3123 · Deductions as constructive payments
- 3124 · Estimate of revenue reduction
- 3125 · Returns in the case of governmental employees in States, Guam,…
- 3126 · Return and payment by governmental employer
- 3127 · Exemption for employers and their employees where both are…
- 3128 · Short title
- 3131 · Credit for paid sick leave
- 3132 · Payroll credit for paid family leave
- 3133 · Special rule related to tax on employers