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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 23— FEDERAL UNEMPLOYMENT TAX ACT · § 3308

§ 3308. Instrumentalities of the United States

223 words·~1 min read·/usc/title-26/section-3308

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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 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.
(Added Pub. L. 86–778, title V, § 531(d)(1), Sept. 13, 1960, 74 Stat. 983.)
Connections3 cite this · traces to 2
5 references not yet in our index
  • Pub. L. 86–778, title V, § 531(d)(1)
  • 74 Stat. 983
  • Pub. L. 86–778
  • section 535 of Pub. L. 86–778
  • section 531(g) of Pub. L. 86–778
Citation graph
cites case law
§ 3308
Instrumentalities of the United States
Stat.×2
U.S.C.×1
Pub. L.Pub. L. 86–778, title V, § 531(d)(1)
Stat.74 Stat. 983
Pub. L.Pub. L. 86–778
Pub. L.section 535 of Pub. L. 86–778
Pub. L.section 531(g) of Pub. L. 86–778
Cites 7Cited by 3 across 2 sources
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