
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4907]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
      CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
 
Sec. 4907. Federal agencies or instrumentalities

    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.)

                  Section Referred to in Other Sections

    This section is referred to in section 4413 of this title.
