Fabio
76b8ec33a7
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>
36 lines
1.3 KiB
Markdown
36 lines
1.3 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 4907"
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description: "Federal agencies or instrumentalities"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "40"
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chapter_name: "GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES"
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section: "4907"
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citation: "26 U.S.C. § 4907"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s4907"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "c2680c84f694e70fd325d2ea069eb1763d9617d3140f4186a727874848a79566"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "0657e318db723aef59e09db95231ea91f87cda2c7cda419c2b9895975ef9e9ce"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 4907 - Federal agencies or instrumentalities
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## Text
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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.
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(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
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