---
kind: "section"
citation: "26 U.S.C. § 4907"
title: "26"
title_heading: "Internal Revenue Code"
number: "4907"
heading: "Federal agencies or instrumentalities"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4907"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 40 — General Provisions Relating to Occupational Taxes"
---

# §4907. Federal agencies or instrumentalities


Any special tax imposed by this subtitle, except the tax imposed by [section 4411](/usc/26/4411.md), shall apply to any agency or instrumentality of the [United States](/usc/26/4132.md?p=a-3) unless such agency or instrumentality is granted by statute a specific exemption from such tax.


## Source credit

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