[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3308-1]

[Page 186]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
  Subpart D_Federal Unemployment Tax Act (Chapter 23, Internal Revenue 
                              Code of 1954)
 
Sec. 31.3308-1  Instrumentalities of the United States specifically 
exempted from tax imposed by section 3301.

    Section 3308 makes ineffectual as to the tax imposed by section 3301 
(with respect to remuneration paid after 1961 for services performed 
after 1961) those provisions of law which grant to an instrumentality of 
the United States an exemption from taxation, unless such provisions 
grant a specific exemption from the tax imposed by section 3301 by an 
express reference to such section or the corresponding section of prior 
law. Thus, the general exceptions from Federal taxation granted by 
various statutes to certain instrumentalities of the United States 
without specific reference to the tax imposed by section 3301 or the 
corresponding section of prior law are rendered inoperative insofar as 
such exemptions relate to the tax imposed by section 3301. For 
provisions relating to the exception from employment of services 
performed in the employ of an instrumentality of the United States 
specifically exempted from the tax imposed by section 3301, see Sec. 
31.3306(c)(6)-1.

[T.D. 6658, 28 FR 6641, June 27, 1963]