{"data":{"id":"us/26-u.s.c.-4907","jurisdiction":"us","citation":"26 U.S.C. § 4907","heading":"Federal agencies or instrumentalities","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"d20b463f5f2c381ba6301f3ce5bd75aedda713cc5870e3b20d4ef9d2f361c7ac","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4906","next":"us/26-u.s.c.-4911"},"notice":"GroundRules: Original legal text. Not legal advice."}