Statutory Text

26 U.S.C. § 3112 — Instrumentalities of the United States

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT Subchapter B - Tax on Employers Sec. 3112 - Instrumentalities of the United States From the U.S. Government Publishing Office, www.gpo.gov

§3112. 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 3111 unless such other provision of law grants a specific exemption, by reference to section 3111 (or the corresponding section of prior law), from the tax imposed by such section.

(Aug. 16, 1954, ch. 736, 68A Stat. 416.)

Source: uscode.house.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-USC26-SEC-552B3F

Entity Class

STATUTE / FEDERAL-CODE-SECTION

Domain Signature

boisestandard.org

Citation

26 U.S.C. § 3112

Jurisdiction

Federal — United States

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

48418ff0e7b83a18...

Semantic Edges

Pending — corpus passes queued

The statutory text of 26 U.S.C. § 3112 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).

Navigate Corpus — Title 26

← 26 U.S.C. § 3111 26 U.S.C. § 3113 →

Ch. 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT

26 U.S.C. § 3101 26 U.S.C. § 3102 26 U.S.C. § 3111 26 U.S.C. § 3112 26 U.S.C. § 3113 26 U.S.C. § 3121 26 U.S.C. § 3122 26 U.S.C. § 3123 26 U.S.C. § 3124 26 U.S.C. § 3125 26 U.S.C. § 3126 26 U.S.C. § 3127 26 U.S.C. § 3128 26 U.S.C. § 3131 26 U.S.C. § 3132 26 U.S.C. § 3133 26 U.S.C. § 3134

26 U.S.C. — public domain ← All Legislation

Title 26 U.S.C.