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Title 48: Federal Acquisition Regulations System
CHAPTER 1: FEDERAL ACQUISITION REGULATION
SUBCHAPTER E: GENERAL CONTRACTING REQUIREMENTS
PART 29: TAXES
Subpart 29.2: Federal Excise Taxes
29.203 - Other Federal tax exemptions.
(a) Pursuant to 26 U.S.C. 4293, the Secretary of the Treasury has exempted the United States from the communications excise tax imposed in 26 U.S.C. 4251, when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20, 1947, Internal Revenue Cumulative Bulletin, 1947-1, 205.)
(b) Pursuant to 26 U.S.C. 4483(b), the Secretary of the Treasury has exempted the United States from the federal highway vehicle users tax imposed in 26 U.S.C. 4481. The exemption applies whether the vehicle is owned or leased by the United States. (Secretarial Authorization, Internal Revenue Cumulative Bulletin, 1956-2, 1369.)
[53 FR 662, Jan. 11, 1988]
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This document cites
- US Code - Title 26: Internal Revenue Code - 26 USC 4483 - Sec. 4483. Exemptions
- US Code - Title 26: Internal Revenue Code - 26 USC 4481 - Sec. 4481. Imposition of tax
- US Code - Title 26: Internal Revenue Code - 26 USC 4293 - Sec. 4293. Exemption for United States and possessions
- US Code - Title 26: Internal Revenue Code - 26 USC 4251 - Sec. 4251. Imposition of tax
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