Internal Revenue Code · 26 U.S.C.
§ 7510. Exemption from tax of domestic goods purchased for 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. § 7510
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 80 words · about 1 min to read
- Cross-references
- cites 0; cited by 5 Code sections and 0 other regulations
- Regulations
- 1 issued under this section
The privilege existing by provision of law on December 1, 1873, or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be extended, under such regulations as the Secretary may prescribe, to all articles of domestic production which are subject to tax by the provisions of this title.
(Aug. 16, 1954, ch. 736, 68A Stat. 900; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7510
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 5 Code sections
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
Nearby sections
- § 7507 Exemption of insolvent banks from tax
- § 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- § 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
- § 7509 Expenditures incurred by the United States Postal Service
- § 7510 Exemption from tax of domestic goods purchased for the United States
- § 7511 Repealed
- § 7512 Separate accounting for certain collected taxes, etc.
- § 7513 Reproduction of returns and other documents
- § 7514 Authority to prescribe or modify seals
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.