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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 4907 Federal agencies or instrumentalities us united_states_code code_section 26 INTERNAL REVENUE CODE 40 GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES 4907 26 U.S.C. § 4907 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/s4907 data/legal/raw/us/code/title-26/usc26.xml c2680c84f694e70fd325d2ea069eb1763d9617d3140f4186a727874848a79566 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 0657e318db723aef59e09db95231ea91f87cda2c7cda419c2b9895975ef9e9ce 2026-07-04 official
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26 U.S.C. § 4907 - Federal agencies or instrumentalities

Text

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)