26 USC § 4293 - Exemption for United States and possessions | Title 26 - Internal Revenue Code | U.S. Code

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Current through Pub. L. 112-143, except 112-141. (See Public Laws for the current Congress.)

The Secretary of the Treasury may authorize exemption from the taxes imposed by subchapter A of chapter 31, section 4041, section 4051, chapter 32section 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.

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The Secretary of the Treasury may authorize exemption from the taxes imposed by subchapter A of chapter 31, section 4041, section 4051, chapter 32section 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

(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.)

Amendments

1990—Pub. L. 101–508inserted “subchapter A of chapter 31,” before “section 4041”.

1988—Pub. L. 100–647inserted reference to section 4051 of this title.

1978—Pub. L. 95–618substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”.

Pub. L. 95–502substituted “section 4041, chapter 32section 4041, chapter 32” for “chapters 31 and 32”.

Pub. L. 95–227inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”.

1976—Pub. L. 94–455substituted “Secretary of the Treasury” for “Secretary” after “The”.

1970—Pub. L. 91–258substituted “subchapter B” for “subchapters B and C”.

Effective Date of 1990 Amendment

Amendment by Pub. L. 101–508effective Jan. 1, 1991, with exception for contracts binding on Sept. 30, 1990, and at all times thereafter, see section 11221(f) ofPub. L. 101–508, set out as an Effective Date note under section 4001 of this title.

Effective Date of 1988 Amendment

Section 6103(b) ofPub. L. 100–647provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1978 Amendments

Amendment by Pub. L. 95–618applicable with respect to 1980 and later model year automobiles, see section 201(g) ofPub. L. 95–618, set out as an Effective Date note under section 4064 of this title.

Amendment by Pub. L. 95–502effective Oct. 1, 1980, see section 202(d) ofPub. L. 95–502, set out as an Effective Date note under section 4042 of this title.

Amendment by Pub. L. 95–227applicable with respect to sales after Mar. 31, 1978, see section 2(d) ofPub. L. 95–227, set out as an Effective Date note under section 4121 of this title.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d) ofPub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–258effective July 1, 1970, see section 211(a) ofPub. L. 91–258, set out as a note under section 4041 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Thursday, March 28, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

How To Use

Multiple entries for a section are listed most recent first, within the section.

The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

The Public Law field is linked to the development of the law in the Thomas system at the Library of Congress.

The Statutes at Large field is linked to the text of the law, in the context of its volume of the Statutes at Large, at the Government Printing Office. Please note that it takes a while for these pages to get posted, so for very recent legislation, you need to look at the "enrolled" version at the Thomas site.

The Statutes at Large references have been rendered in the format used as page numbers in the Public Law web pages to which we link, to facilitate copy-paste into browser "find on this (web) page" tools. We are still working on a more direct link facility.

For serious comparison work, we suggest copying all or a portion of the Public Law text into your favorite text editor, for convenient content traversal and window control.

Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

You will find that occassionally a specific update you notice in a Public Law listed in a classification table will already have made it into the Code. We assume this is an artifact of the LRC edit process. The LII does not edit the LRC content.

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General Reference

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You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

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26 USC § 4293 - Exemption for United States and possessions

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