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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 15 U.S.C. § 713a–5 | Exemption of Commodity Credit Corporation and its obligations from taxation | us | united_states_code | code_section | 15 | COMMERCE AND TRADE | 15 | ECONOMIC RECOVERY | 713a–5 | 15 U.S.C. § 713a–5 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip | /us/usc/t15/s713a–5 | data/legal/raw/us/code/title-15/usc15.xml | 61a819b445d3b8936d4b0ce7cb0588a5c9848bfd20fd66b0dac4120e77e9a11b | 6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059 | 31c3df17beca69f374fd8555b9530072a83dd7e4b8bd6a3cb466727930cc2fab | 2026-07-04 | official |
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15 U.S.C. § 713a–5 - Exemption of Commodity Credit Corporation and its obligations from taxation
Text
Bonds, notes, debentures, and other similar obligations issued by the Commodity Credit Corporation under the provisions of sections 713a–1 to 713a–5 of this title shall be deemed and held to be instrumentalities of the Government of the United States, and as such they and the income derived therefrom shall be exempt from Federal, State, municipal, and local taxation (except surtaxes, estate, inheritance, and gift taxes). The Commodity Credit Corporation, including its franchise, its capital, reserves, and surplus, and its income shall be exempt from all taxation imposed by the United States, by any Territory, dependency, or possession thereof, or by any State, county, municipality, or local taxing authority; except that any real property of the Commodity Credit Corporation shall be subject to State, Territorial, county, municipal, or local taxation to the same extent according to its value as other real property is taxed.
(Mar. 8, 1938, ch. 44, § 5, 52 Stat. 108.)
Notes
Editorial Notes
References in TextSections 713a–1 to 713a–5, referred to in text, was in the original “this Act”. Section 1 and 2 of that act, set out as sections 713a–1 and 713a–2 of this title, have been repealed and section 3 of that act, set out as section 713a–3 of this title, has been omitted.
Executive Documents
Exceptions From Transfer of Functions For exception of functions of corporations of Department of Agriculture from transfer of functions to Secretary of Agriculture by Reorg. Plan No. 2 of 1953, see Exceptions From Transfer of Functions note set out under section 712a of this title.