26 USC § 4907 - Federal agencies or instrumentalities

---
identifier: "/us/usc/t26/s4907"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4907 - Federal agencies or instrumentalities"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4907"
section_name: "Federal agencies or instrumentalities"
chapter_number: 40
chapter_name: "GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 594.)"
---


# § 4907. Federal agencies or instrumentalities

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