CHAPTER 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

§ 4907. Federal agencies or instrumentalities

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.)

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▸Contents — 26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

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