ustaxlaw.org

Last Updated: January 8, 2012

-STATUTE

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.

-SOURCE

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)