26 U.S.C. § 4293
§ 4293. Exemption for United States and possessions
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed December 19, 2014 by the Tax Increase Prevention Act of 2014.
Every change, newest first (9)
- December 19, 2014Tax Increase Prevention Act of 2014
- November 5, 1990Omnibus Budget Reconciliation Act of 1990
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- November 9, 1978Public Law 95-618
- October 21, 1978Public Law 95-502
- February 10, 1978Public Law 95-227
- October 4, 1976Tax Reform Act of 1976
- May 21, 1970Public Law 91-258
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.