26 U.S.C. § 3308
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 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.
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Nearby sections (25 sections)
- 3221 · Rate of tax
- 3231 · Definitions
- 3232 · Court jurisdiction
- 3233 · Short title
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- 3301 · Rate of tax
- 3302 · Credits against tax
- 3303 · Conditions of additional credit allowance
- 3304 · Approval of State laws
- 3305 · Applicability of State law
- 3306 · Definitions
- 3307 · Deductions as constructive payments
- 3308 · Instrumentalities of the United States
- 3309 · State law coverage of services performed for nonprofit…
- 3310 · Judicial review
- 3311 · Short title
- 3321 · Imposition of tax
- 3322 · Definitions
- 3323 · Omitted
- 3401 · Definitions
- 3402 · Income tax collected at source
- 3403 · Liability for tax
- 3404 · Return and payment by governmental employer
- 3405 · Special rules for pensions, annuities, and certain other…
- 3406 · Backup withholding