Internal Revenue Code · 26 U.S.C.
§ 3308. 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. § 3308
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 13, 1960 by Pub. L. 86–778
- Length
- 85 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 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.
(Added Pub. L. 86–778, title V, § 531(d)(1), Sept. 13, 1960, 74 Stat. 983.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 3308
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 86–778
Where it sits in the Code
Nearby sections
- § 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 organizations or governmental entities
- § 3310 Judicial review
- § 3311 Short title
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
Enacted before or after the enactment of this section, referred to in text, means enacted before or after Sept. 13, 1960, the date of approval of Pub. L. 86–778.
Prior Provisions
A prior section 3309 was renumbered section 3311 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to remuneration paid after 1961 for services performed after 1961, see section 535 of Pub. L. 86–778, set out as an Effective Date of 1960 Amendment note under section 3305 of this title.
Applicability to Federal Land Banks, Federal Intermediate Credit Banks, and Banks for Cooperatives
Applicability of this section to Federal land banks, Federal intermediate credit banks, and banks for cooperatives, see section 531(g) of Pub. L. 86–778, set out as a note under section 3305 of this title.