§ 7510. — Exemption from tax of domestic goods purchased for the United States.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7510]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 77--MISCELLANEOUS PROVISIONS
Sec. 7510. Exemption from tax of domestic goods purchased for
the United States
The privilege existing by provision of law on December 1, 1873, or
thereafter of purchasing supplies of goods imported from foreign
countries for the use of the United States, duty free, shall be
extended, under such regulations as the Secretary may prescribe, to all
articles of domestic production which are subject to tax by the
provisions of this title.
(Aug. 16, 1954, ch. 736, 68A Stat. 900; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976--Pub. L. 94-455 struck out ``or his delegate'' after
``Secretary'' wherever appearing.
Section Referred to in Other Sections
This section is referred to in sections 5001, 5002, 5003, 5004,
5005, 5173, 5214 of this title.