Code of Federal Regulations · Section
§ 29.203 — 29.203 Other Federal Tax Exemptions
48 C.F.R. § 29.203
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(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.)
Authorizing Statute
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Imposition of tax26 U.S.C. § 4481
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Exemption for United States and possessions26 U.S.C. § 4293
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Imposition of tax26 U.S.C. § 4251
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Exemptions26 U.S.C. § 4483
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Powers of the Administration in performance of functions51 U.S.C. § 20113
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Administrative40 U.S.C. § 121
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Chapter 137 legacy provisions10 U.S.C. § 3016