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
1.5 KiB
Markdown
36 lines
1.5 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 3112"
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description: "Instrumentalities of the United States"
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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: "21"
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chapter_name: "FEDERAL INSURANCE CONTRIBUTIONS ACT"
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section: "3112"
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citation: "26 U.S.C. § 3112"
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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/s3112"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "17766e4aee19eb7799419036895e20060309480e9d77ec32133ede1c5f61be67"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "a91d1a7bc64cd17115f4173ef7fbf10e4ba92a82b7ae6bba3a3dd5825414febd"
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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. § 3112 - Instrumentalities of the United States
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## Text
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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.
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(Aug. 16, 1954, ch. 736, 68A Stat. 416.)
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