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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 4907: Federal agencies or instrumentalities

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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