Title 26 — Internal Revenue CodeRelease 119-73
§4907 Federal agencies or instrumentalities
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4907
Full Legal Text
Title 26, §4907
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
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Citation
26 U.S.C. § 4907
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73