§ 4293. Exemption for United States and possessions
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/usc/title-26/section-4293A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
(Aug. 16, 1954, ch. 736, 68A Stat. 511; Pub. L. 91–258, title II, § 205(a)(3), May 21, 1970, 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–227, § 2(b)(3), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95–502, title II, § 202(b), Oct. 21, 1978, 92 Stat. 1697; Pub. L. 95–618, title II, § 201(c)(2), Nov. 9, 1978, 92 Stat. 3184; Pub. L. 100–647, title VI, § 6103(a), Nov. 10, 1988, 102 Stat. 3711; Pub. L. 101–508, title XI, § 11221(c), Nov. 5, 1990, 104 Stat. 1388–444; Pub. L. 113–295, div. A, title II, § 221(a)(103)(B)(iii), Dec. 19, 2014, 128 Stat. 4053.)
Connections7 cite this · traces to 9
Cited by 7 sections
statutes-at-large
- Public Law 95–502To amend the Internal Revenue Code of 1954 to provide that income from the conducting of certain bingo games by certain tax-exempt organizations will not be subject to tax, and for other purposes
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 95–227To impose an excise tax on the sale of coal by the producer, to establish a Black Lung Disability Trust Fund, and for other purposes
- Public Law 95–618To provide tax incentives for the production and conservation of energy, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
Traces to 9 documents
public-private-law
U.S. Code
- Imposition of tax on heavy trucks and trailers sold at retail§ 4051
- Tax imposed§ 1
- Certain tax-free sales§ 4221
- Gas guzzler tax§ 4064
- Tax on fuel used in commercial transportation on inland waterways§ 4042
- Imposition of tax§ 4121
- Joint returns of income tax by husband and wife§ 6013
- Imposition of tax§ 4041
31 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 511
- Pub. L. 91–258, title II, § 205(a)(3)
- 84 Stat. 241
- Pub. L. 94–455, title XIX, § 1906(b)(13)(B)
- 90 Stat. 1834
- Pub. L. 95–227, § 2(b)(3)
- 92 Stat. 12
- Pub. L. 95–502, title II, § 202(b)
- 92 Stat. 1697
- Pub. L. 95–618, title II, § 201(c)(2)
- 92 Stat. 3184
- Pub. L. 100–647, title VI, § 6103(a)
- 102 Stat. 3711
- Pub. L. 101–508, title XI, § 11221(c)
- 104 Stat. 1388–444
- 128 Stat. 4053
- Pub. L. 101–508
- Pub. L. 100–647
- Pub. L. 95–618
- Pub. L. 95–502
- Pub. L. 95–227
- Pub. L. 94–455
- Pub. L. 91–258
- section 11221(f) of Pub. L. 101–508
- Pub. L. 100–647, title VI, § 6103(b)
- section 201(g) of Pub. L. 95–618
- section 202(d) of Pub. L. 95–502
- section 2(d) of Pub. L. 95–227
- section 1906(d) of Pub. L. 94–455
- section 211(a) of Pub. L. 91–258
Citation graph
cites case law
§ 4293
Exemption for United States and possessions
Stat.×5
U.S.C.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 511
Pub. L.Pub. L. 91–258, title II, § 205(a)(3)
Cites 40 · showing 12Cited by 7 across 2 sources