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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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.)
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 3112. Instrumentalities of the United States," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed June 4, 2023, http://www.originalsources.com/Document.aspx?DocID=GZHGB6DVULLRV29.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 3112. Instrumentalities of the United States." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 4 Jun. 2023. http://www.originalsources.com/Document.aspx?DocID=GZHGB6DVULLRV29.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 3112. Instrumentalities of the United States' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 4 June 2023, from http://www.originalsources.com/Document.aspx?DocID=GZHGB6DVULLRV29.
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