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.

Terms Used In 26 USC 4907

  • Statute: A law passed by a legislature.
  • United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701