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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 21— FEDERAL INSURANCE CONTRIBUTIONS ACT · Subchapter B— Tax on Employers · § 3112

§ 3112. Instrumentalities of the United States

79 words·~1 min read·/usc/title-26/section-3112

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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 416.)
Connections1 cite this
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 416
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§ 3112
Instrumentalities of the United States
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 416
Cites 2Cited by 1 across 1 source
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