§ 4373. Exemptions

312 words·~1 min read·/usc/title-26/section-4373

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The tax imposed by section 4371 shall not apply to—

(1)Effectively connected items Any amount which is effectively connected with the conduct of a trade or business within the United States unless such amount is exempt from the application of section 882(a) pursuant to a treaty obligation of the United States.

(2)Indemnity bond Any indemnity bond required to be filed by any person to secure payment of any pension, allowance, allotment, relief, or insurance by the United States, or to secure a duplicate for, or the payment of, any bond, note, certificate of indebtedness, war-saving certificate, warrant or check, issued by the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 522; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813; Pub. L. 100–647, title I, § 1012(q)(13)(A), Nov. 10, 1988, 102 Stat. 3525.)

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U.S. Code

Imposition of tax
§ 4041

13 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 522
Pub. L. 85–859, title I, § 141(a)
72 Stat. 1301
Pub. L. 94–455, title XIX, § 1904(a)(12)
90 Stat. 1813
Pub. L. 100–647, title I, § 1012(q)(13)(A)
102 Stat. 3525
Pub. L. 100–647
Pub. L. 94–455
Pub. L. 85–859
Pub. L. 100–647, title I, § 1012(q)(13)(B)
section 1904(d) of Pub. L. 94–455

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§ 4373

Exemptions

Stat.×2

U.S.C.§ 4041

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 522

Pub. L.Pub. L. 85–859, title I, § 141(a)

Stat.72 Stat. 1301

Pub. L.Pub. L. 94–455, title XIX, § 1904(a)(12)

Cites 14 · showing 6Cited by 2 across 1 source