26 USC 4373 - Exemptions

U.S Code last checked for updates: Jan 30, 2025

§ 4373.

Exemptions

The tax imposed by section 4371 shall not apply to—

(1)

Effectively connected items

(2)

Indemnity bond

(Aug. 16, 1954, ch. 736, 68A Stat. 522; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813; Pub. L. 100–647, title I, § 1012(q)(13)(A), Nov. 10, 1988, 102 Stat. 3525.)

cite as: 26 USC 4373