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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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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 26 U.S.C. § 3308 | Instrumentalities of the United States | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 23 | FEDERAL UNEMPLOYMENT TAX ACT | 3308 | 26 U.S.C. § 3308 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s3308 | data/legal/raw/us/code/title-26/usc26.xml | 71b3991f9ae93aef357e472d2be395a48af85e887220a88a704ab95cbf83e07c | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | dae36e9b05ccdcba4950704921df1a72f4f31f3db0d3e8f3ec9f1b1e7f2edfea | 2026-07-04 | official |
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26 U.S.C. § 3308 - Instrumentalities of the United States
Text
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 3301 unless such other provision of law grants a specific exemption, by reference to section 3301 (or the corresponding section of prior law), from the tax imposed by such section.
(Added Pub. L. 86–778, title V, § 531(d)(1), Sept. 13, 1960, 74 Stat. 983.)
Notes
Editorial Notes
References in TextEnacted before or after the enactment of this section, referred to in text, means enacted before or after Sept. 13, 1960, the date of approval of Pub. L. 86–778.
Prior ProvisionsA prior section 3309 was renumbered section 3311 of this title.
Statutory Notes and Related Subsidiaries
Effective DateSection applicable with respect to remuneration paid after 1961 for services performed after 1961, see section 535 of Pub. L. 86–778, set out as an Effective Date of 1960 Amendment note under section 3305 of this title.
Applicability to Federal Land Banks, Federal Intermediate Credit Banks, and Banks for CooperativesApplicability of this section to Federal land banks, Federal intermediate credit banks, and banks for cooperatives, see section 531(g) of Pub. L. 86–778, set out as a note under section 3305 of this title.