---
kind: "section"
citation: "26 U.S.C. § 3112"
title: "26"
title_heading: "Internal Revenue Code"
number: "3112"
heading: "Instrumentalities of the United States"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3112"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 21 — Federal Insurance Contributions Act"
  - "Subchapter B — Tax on Employers"
---

# §3112. Instrumentalities of the United States


Notwithstanding any other provision of law (whether enacted before or after the enactment of this section) which grants to any instrumentality of the [United States](/usc/26/3121.md?p=e-2) an exemption from taxation, such instrumentality shall not be exempt from the tax imposed by [section 3111](/usc/26/3111.md) unless such other provision of law grants a specific exemption, by reference to [section 3111](/usc/26/3111.md) (or the corresponding section of prior law), from the tax imposed by such section.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 416.)