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26 U.S.C. § 4293 — Exemption for United States and possessions

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 110 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 511; Pub. L. 91–258, title II, § 205(a)(3), May 21, 1970, 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–227, § 2(b)(3), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95–502, title II, § 202(b), Oct. 21, 1978, 92 Stat. 1697; Pub. L. 95–618, title II, § 201(c)(2), Nov. 9, 1978, 92 Stat. 3184; Pub. L. 100–647, title VI, § 6103(a), Nov. 10, 1988, 102 Stat. 3711; Pub. L. 101–508, title XI, § 11221(c), Nov. 5, 1990, 104 Stat. 1388–444; Pub. L. 113–295, div. A, title II, § 221(a)(103)(B)(iii), Dec. 19, 2014, 128 Stat. 4053.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1970Amended · Pub. L. 91-258 · 84 Stat. 241
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 1978Amended · Pub. L. 95-227 · 92 Stat. 12
  • 1978Amended · Pub. L. 95-502 · 92 Stat. 1697
  • 1978Amended · Pub. L. 95-618 · 92 Stat. 3184
  • 1988Amended · Pub. L. 100-647 · 102 Stat. 3711
  • 1990Amended · Pub. L. 101-508 · 104 Stat. 1388
  • 2014Amended · Pub. L. 113-295 · 128 Stat. 4053

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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