US Codex
U.S.C.
Notes

§106. Same; income tax — Inbound Citations

4 U.S.C. § 106

Cited by 2 provisions in release 119-102.

Citations to 4 U.S.C. § 106 as a whole

  • (a) The provisions of sections 105 and 106 of this title shall not be deemed to authorize the levy or collection of any tax on or from the United States or any instrumentality thereof, or the levy or collection of any tax with respect to sale, purchase, storage, or use of tangible personal property sold by the United States or any instrumentality thereof to any authorized purchaser.
  • Nothing in sections 105 and 106 of this title shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed.