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Code · U.S. Code · Title 12 - BANKS AND BANKING · CHAPTER 4— TAXATION · SUBCHAPTER I— FEDERAL RESERVE BANKS · § 531

§ 531. Exemption from taxation

143 words·~1 min read·/usc/title-12/section-531

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Federal reserve banks, including the capital stock and surplus therein and the income derived therefrom shall be exempt from Federal, State, and local taxation, except taxes upon real estate.
(Dec. 23, 1913, ch. 6, § 7(c), 38 Stat. 258; Mar. 3, 1919, ch. 101, § 1, 40 Stat. 1314; Pub. L. 103–66, title III, § 3002(c)(2), Aug. 10, 1993, 107 Stat. 338.)
Connections7 cite this · traces to 2
9 references not yet in our index
  • Dec. 23, 1913, ch. 6, § 7(c)
  • 38 Stat. 258
  • Mar. 3, 1919, ch. 101, § 1
  • 40 Stat. 1314
  • Pub. L. 103–66, title III, § 3002(c)(2)
  • 107 Stat. 338
  • Pub. L. 106–113, div. B, § 1000(a)(5) [title III, § 302(2)]
  • 113 Stat. 1536
  • Pub. L. 103–66
Citation graph
cites case law
§ 531
Exemption from taxation
U.S.C.×3
Bills×2
Stat.×2
ActDec. 23, 1913, ch. 6, § 7(c)
Stat.38 Stat. 258
ActMar. 3, 1919, ch. 101, § 1
Stat.40 Stat. 1314
Pub. L.Pub. L. 103–66, title III, § 3002(c)(2)
Cites 11 · showing 7Cited by 7 across 3 sources
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