Internal Revenue Code · 26 U.S.C.
§ 3112. Instrumentalities of the United States
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3112
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 79 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 416.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 3112
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Where it sits in the Code
- Subtitle C Employment Taxes
- Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT
- Subchapter B Tax on Employers
Nearby sections
- § 3111 Rate of tax
- § 3112 Instrumentalities of the United States
- § 3113 Repealed