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26 U.S.C. 4907: Federal agencies or instrumentalitiesText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 40-GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
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§4907. Federal agencies or instrumentalities

Any special tax imposed by this subtitle, except the tax imposed by section 4411, shall apply to any agency or instrumentality of the United States unless such agency or instrumentality is granted by statute a specific exemption from such tax.

( Aug. 16, 1954, ch. 736 , 68A Stat. 594 .)