
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: 28USC960]

 
               TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
 
                 PART III--COURT OFFICERS AND EMPLOYEES
 
    CHAPTER 57--GENERAL PROVISIONS APPLICABLE TO COURT OFFICERS AND 
                                EMPLOYEES
 
Sec. 960. Tax liability

    Any officers and agents conducting any business under authority of a 
United States court shall be subject to all Federal, State and local 
taxes applicable to such business to the same extent as if it were 
conducted by an individual or corporation.

(June 25, 1948, ch. 646, 62 Stat. 927.)


                      Historical and Revision Notes

    Based on title 28, U.S.C., 1940 ed., Sec. 124a (June 18, 1934, ch. 
585, 48 Stat. 993).
    A proviso in section 124a of title 28, U.S.C., 1940 ed., relating to 
taxes accruing prior to the effective date of the 1934 act, was omitted 
as obsolete.
    References in section 124a of title 28, U.S.C., 1940 ed., to 
specific officers was omitted as covered by the words ``Any officers.''
    Word ``Federal'' was added before ``State'' in recognition of the 
liability of such officers for Federal taxes under the revenue laws.
    Changes in phraseology were made.
