# 26 U.S.C. § 4907: Federal agencies or instrumentalities

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4907>. Cite pinpoints as 26 U.S.C. § 4907(a)(1).

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.

## Connections

Cites: § 4411 Imposition of tax

Cited by: none

Derived from: 1939 § 3283; 1939 § 3292

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 594