Any indemnity bond required to be filed by any person to secure payment of any pension, allowance, allotment, relief, or insurance by the United States, or to secure a duplicate for, or the payment of, any bond, note, certificate of indebtedness, war-saving certificate, warrant or check, issued by the United States.
26 U.S. Code § 4373. Exemptions
The tax imposed by section 4371 shall not apply to—
(1) Effectively connected items
(2) Indemnity bond
1958—Pub. L. 85–859 reenacted section without change.
Effective Date of 1988 Amendment
“The amendment made by subparagraph (A) [amending this section] shall apply with respect to premiums paid after the date 30 days after the date of the enactment of this Act [Nov. 10, 1988].”