26 U.S.C. § 7510

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 7510 - Exemption from tax of domestic goods purchased for the United States

The privilege existing by provision of law on December 1, 1873, or thereafter of purchasing supplies of goods imported from foreign countries for the use of the United States, duty free, shall be extended, under such regulations as the Secretary may prescribe, to all articles of domestic production which are subject to tax by the provisions of this title.

26 U.S.C. § 7510

Aug. 16, 1954, ch. 736, 68A Stat. 900; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

EDITORIAL NOTES

AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.