Internal Revenue Code:Sec. 3308. Instrumentalities of the United States
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT
Statute
Sec. 3308. Instrumentalities of the United States
Notwithstanding any other provision of law (whether enacted
before or after the enactment of this section) which grants to any
instrumentality of the United States an exemption from taxation,
such instrumentality shall not be exempt from the tax imposed by
section 3301 unless such other provision of law grants a specific
exemption, by reference to section 3301 (or the corresponding
section of prior law), from the tax imposed by such section.
Sources
(Added Pub. L. 86-778, title V, Sec. 531(d)(1), Sept. 13, 1960, 74
Stat. 983.)
References in Text
REFERENCES IN TEXT
Enacted before or after the enactment of this section, referred
to in text, means enacted before or after Sept. 13, 1960, the date
of approval of Pub. L. 86-778.
Miscellaneous
PRIOR PROVISIONS
A prior section 3309 was renumbered section 3311 of this title.
EFFECTIVE DATE
Section applicable with respect to remuneration paid after 1961
for services performed after 1961, see section 535 of Pub. L.
86-778, set out as an Effective Date of 1960 Amendment note under
section 3305 of this title.
APPLICABILITY TO FEDERAL LAND BANKS, FEDERAL INTERMEDIATE CREDIT
BANKS, AND BANKS FOR COOPERATIVES
Applicability of this section to Federal land banks, Federal
intermediate credit banks, and banks for cooperatives, see section
531(g) of Pub. L. 86-778, set out as a note under section 3305 of
this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 3322 of this title.
