Internal Revenue Code:Sec. 3112. Instrumentalities of the United States
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter B - Tax on Employers
Statute
Sec. 3112. Instrumentalities of the United States
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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 416.)
