§ 3308. — Instrumentalities of the United States.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC3308]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 23--FEDERAL UNEMPLOYMENT TAX ACT
Sec. 3308. Instrumentalities of the United States
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, Sec. 531(d)(1), Sept. 13, 1960, 74 Stat.
983.)
References in Text
Enacted before or after the enactment of this section, referred to
in text, means enacted before or after Sept. 13, 1960, the date of
approval of Pub. L. 86-778.
Prior Provisions
A prior section 3309 was renumbered section 3311 of this title.
Effective Date
Section applicable with respect to remuneration paid after 1961 for
services performed after 1961, see section 535 of Pub. L. 86-778, set
out as an Effective Date of 1960 Amendment note under section 3305 of
this title.
Applicability to Federal Land Banks, Federal Intermediate Credit Banks,
and Banks for Cooperatives
Applicability of this section to Federal land banks, Federal
intermediate credit banks, and banks for cooperatives, see section
531(g) of Pub. L. 86-778, set out as a note under section 3305 of this
title.
Section Referred to in Other Sections
This section is referred to in section 3322 of this title.