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.
26 U.S. Code § 4293. Exemption for United States and possessions
2014—Pub. L. 113–295 struck out “subchapter A of chapter 31,” after “imposed by”.
1990—Pub. L. 101–508 inserted “subchapter A of chapter 31,” before “section 4041”.
Pub. L. 95–502 substituted “section 4041, chapter 32” for “chapters 31 and 32”.
1970—Pub. L. 91–258 substituted “subchapter B” for “subchapters B and C”.
Amendment by Pub. L. 101–508 effective Jan. 1, 1991, with exception for contracts binding on Sept. 30, 1990, and at all times thereafter, see section 11221(f) of Pub. L. 101–508, set out as a note under section 4221 of this title.
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d) of Pub. L. 94–455, set out as a note under section 6013 of this title.