Internal Revenue Code · 26 U.S.C.
§ 4907. Federal agencies or instrumentalities
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. § 4907
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 48 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.