
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC3112]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                      Subtitle C--Employment Taxes
 
             CHAPTER 21--FEDERAL INSURANCE CONTRIBUTIONS ACT
 
                     Subchapter B--Tax on Employers
 
Sec. 3112. Instrumentalities of the United States

    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.

(Aug. 16, 1954, ch. 736, 68A Stat. 416.)
