§ 960. — Tax liability.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC960]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART III--COURT OFFICERS AND EMPLOYEES
CHAPTER 57--GENERAL PROVISIONS APPLICABLE TO COURT OFFICERS AND
EMPLOYEES
Sec. 960. Tax liability
Any officers and agents conducting any business under authority of a
United States court shall be subject to all Federal, State and local
taxes applicable to such business to the same extent as if it were
conducted by an individual or corporation.
(June 25, 1948, ch. 646, 62 Stat. 927.)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., Sec. 124a (June 18, 1934, ch.
585, 48 Stat. 993).
A proviso in section 124a of title 28, U.S.C., 1940 ed., relating to
taxes accruing prior to the effective date of the 1934 act, was omitted
as obsolete.
References in section 124a of title 28, U.S.C., 1940 ed., to
specific officers was omitted as covered by the words ``Any officers.''
Word ``Federal'' was added before ``State'' in recognition of the
liability of such officers for Federal taxes under the revenue laws.
Changes in phraseology were made.
