Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 4907

Federal agencies or instrumentalities

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Any special tax imposed by this subtitle, except the tax imposed by section 4411, shall apply to any agency or instrumentality of the United States unless such agency or instrumentality is granted by statute a specific exemption from such tax.

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Nearby sections (25 sections)
  1. 4662 · Definitions and special rules
  2. 4671 · Imposition of tax
  3. 4672 · Definitions and special rules
  4. 4681 · Imposition of tax
  5. 4682 · Definitions and special rules
  6. 4701 · Tax on issuer of registration-required obligation not in…
  7. 4901 · Payment of tax
  8. 4902 · Liability of partners
  9. 4903 · Liability in case of business in more than one location
  10. 4904 · Liability in case of different businesses of same ownership and…
  11. 4905 · Liability in case of death or change of location
  12. 4906 · Application of State laws
  13. 4907 · Federal agencies or instrumentalities
  14. 4911 · Tax on excess expenditures to influence legislation
  15. 4912 · Tax on disqualifying lobbying expenditures of certain…
  16. 4940 · Excise tax based on investment income
  17. 4941 · Taxes on self-dealing
  18. 4942 · Taxes on failure to distribute income
  19. 4943 · Taxes on excess business holdings
  20. 4944 · Taxes on investments which jeopardize charitable purpose
  21. 4945 · Taxes on taxable expenditures
  22. 4946 · Definitions and special rules
  23. 4947 · Application of taxes to certain nonexempt trusts
  24. 4948 · Application of taxes and denial of exemption with respect to…
  25. 4951 · Taxes on self-dealing
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