26 U.S.C. § 3112 : US Code - Section 3112: Instrumentalities of the United States

Search 26 U.S.C. § 3112 : US Code - Section 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 an exemption from taxation,
such instrumentality shall not be exempt from the tax imposed by
section 3111 unless such other provision of law grants a specific
exemption, by reference to section 3111 (or the corresponding
section of prior law), from the tax imposed by such section.