§ 4907. — Federal agencies or instrumentalities.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC4907]
TITLE 26--INTERNAL REVENUE CODE
Subtitle D--Miscellaneous Excise Taxes
CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4907. Federal agencies or instrumentalities
Any special tax imposed by this subtitle, except the tax imposed by
section 4411, shall apply to any agency or instrumentality of the United
States unless such agency or instrumentality is granted by statute a
specific exemption from such tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
Section Referred to in Other Sections
This section is referred to in section 4413 of this title.
