26 U.S.C. § 4907
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
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.
26 U.S.C. § 4907