Title 26, Internal Revenue CodeRelease 119-102
§4907 Federal Agencies or Instrumentalities
Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4907
Summary
Special taxes here (except section 4411) apply to U.S. agencies/instrumentalities unless exempted by law.
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
Citations & Metadata
Citation
26 U.S.C. § 4907
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102