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26 U.S.C. § 4293 — Exemption for United States and possessions
Federal law — U.S. Code and appendices · legal_authorities
The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
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Source file: Laws/federal/codes/united-states-code/title-26/section-4293-exemption-for-united-states-and-possessions--2cc098aba9.md
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Source location: Title 26, Chapter 33, § 4293; chapter-033-facilities-and-services.md
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The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There is hereby imposed a tax on any liquid used during any calendar quarter by any person as a fuel in a vessel in commercial waterway transportation.
**(b) Amount of tax**
(1) **In general** — The rate of the tax imposed by subsection (a) is the sum of—
(A) the Inland Waterways Trust Fund financing rate, and
(B) the Leaking Underground Storage Tank Trust Fund financing rate.
(2) **Rates** — For purposes of paragraph (1)—
(A) The Inland Waterways Trust Fund financing rate is 29 cents per gallon.
(B) The Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cent per gallon.
(3) **Exception for fuel on which Leaking Underground Storage Tank Trust Fund financing rate separately imposed** — The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply to the use of any fuel if tax was imposed with respect to such fuel under section 4041(d) or 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.
(4) **Termination of Leaking Underground Storage Tank Trust Fund financing rate** — The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply during any period during which the Leaking Underground Storage Tank Trust Fund financing rate under section 4081 does not apply.
**(c) Exemptions**
(1) **Deep-draft ocean-going vessels** — The tax imposed by subsection (a) shall not apply with respect to any vessel designed primarily for use on the high seas which has a draft of more than 12 feet.
(2) **Passenger vessels** — The tax imposed by subsection (a) shall not apply with respect to any vessel used primarily for the transportation of persons.
(3) **Use by State or local government in transporting property in a state or local business*
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4042
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of tax** There is hereby imposed on the sale by the manufacturer of each automobile a tax determined in accordance with the following table: If the fuel economy of the model type in which the automobile falls is:The tax is: At least 22.5$0 At least 21.5 but less than 22.51,000 At least 20.5 but less than 21.51,300 At least 19.5 but less than 20.51,700 At least 18.5 but less than 19.52,100 At least 17.5 but less than 18.52,600 At least 16.5 but less than 17.53,000 At least 15.5 but less than 16.53,700 At least 14.5 but less than 15.54,500 At least 13.5 but less than 14.55,400 At least 12.5 but less than 13.56,400 Less than 12.57,700.
**(b) Definitions** For purposes of this section—
(1) **Automobile**
(A) *In general* — The term “automobile” means any 4-wheeled vehicle propelled by fuel—
(i) which is manufactured primarily for use on public streets, roads, and highways (except any vehicle operated exclusively on a rail or rails), and
(ii) which is rated at 6,000 pounds unloaded gross vehicle weight or less.
(B) *Exception for certain vehicles* — The term “automobile” does not include any vehicle which is treated as a nonpassenger automobile under the rules which were prescribed by the Secretary of Transportation for purposes of [section 32901 of title 49](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section32901&num=0&edition=prelim), United States Code, and which were in effect on the date of the enactment of this section.
(C) *Exception for emergency vehicles* — The term “automobile” does not include any vehicle sold for use and used—
(i) as an ambulance or combination ambulance-hearse,
(ii) by the United States or by a State or local government for police or other law enforcement purposes, or
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4064
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Joint returns** A husband and wife may make a single return jointly of income taxes under subtitle A, even though one of the spouses has neither gross income nor deductions, except as provided below:
(1) no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien;
(2) no joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 443(a)(1);
(3) in the case of death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if no return for the taxable year has been made by the decedent, no executor or administrator has been appointed, and no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within 1 year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made b
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6013
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Under regulations prescribed by the Secretary, no tax shall be imposed under this chapter (other than under section 4121 or 4081) on the sale by the manufacturer (or under subchapter C of chapter 31 on the first retail sale) of an article—
(1) for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture,
(2) for export, or for resale by the purchaser to a second purchaser for export,
(3) for use by the purchaser as supplies for vessels or aircraft,
(4) to a State or local government for the exclusive use of a State or local government,
(5) to a nonprofit educational organization for its exclusive use, or
(6) to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood,
but only if such exportation or use is to occur before any other use. Paragraphs (4), (5), and (6) shall not apply to the tax imposed by section 4064. In the case of taxes imposed by section 4051 or 4071, paragraphs (4) and (5) shall not apply on and after October 1, 2028. In the case of the tax imposed by section 4131, paragraphs (3), (4), and (5) shall not apply and paragraph (2) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe. In the case of taxes imposed by subchapter C or D, paragraph (6) shall not apply.
**(b) Proof of resale for further manufacture; proof of export** Where an article has been sold free of tax under subsection (a)—
(1) for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture, or
(2) for export, or for resale by the purchaser t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4221
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax imposed**
(1) **In general** — There is hereby imposed on coal from mines located in the United States sold by the producer, a tax equal to the rate per ton determined under subsection (b).
(2) **Limitation on tax** — The amount of the tax imposed by paragraph (1) with respect to a ton of coal shall not exceed the applicable percentage (determined under subsection (b)) of the price at which such ton of coal is sold by the producer.
**(b) Determination of rates and limitation on tax** For purposes of subsection (a)—
(1) the rate of tax on coal from underground mines shall be $1.10,
(2) the rate of tax on coal from surface mines shall be $.55, and
(3) the applicable percentage shall be 4.4 percent.
**(c) Tax not to apply to lignite** The tax imposed by subsection (a) shall not apply in the case of lignite.
**(d) Definitions** For purposes of this subchapter—
(1) **Coal from surface mines** — Coal shall be treated as produced from a surface mine if all of the geological matter above the coal being mined is removed before the coal is extracted from the earth. Coal extracted by auger shall be treated as coal from a surface mine.
(2) **Coal from underground mines** — Coal shall be treated as produced from an underground mine if it is not produced from a surface mine.
(3) **United States** — The term “United States” has the meaning given to it by paragraph (1) of section 638.
(4) **Ton** — The term “ton” means 2,000 pounds.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4121
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of tax**
(1) **In general** — There is hereby imposed on the first retail sale of the following articles (including in each case parts or accessories sold on or in connection therewith or with the sale thereof) a tax of 12 percent of the amount for which the article is so sold:
(A) Automobile truck chassis.
(B) Automobile truck bodies.
(C) Truck trailer and semitrailer chassis.
(D) Truck trailer and semitrailer bodies.
(E) Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer.
(2) **Exclusion for trucks weighing 33,000 pounds or less** — The tax imposed by paragraph (1) shall not apply to automobile truck chassis and automobile truck bodies, suitable for use with a vehicle which has a gross vehicle weight of 33,000 pounds or less (as determined under regulations prescribed by the Secretary).
(3) **Exclusion for trailers weighing 26,000 pounds or less** — The tax imposed by paragraph (1) shall not apply to truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer which has a gross vehicle weight of 26,000 pounds or less (as determined under regulations prescribed by the Secretary).
(4) **Exclusion for tractors weighing 19,500 pounds or less** — The tax imposed by paragraph (1) shall not apply to tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer if—
(A) such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and
(B) such tractor, in combination with a trailer or semitrailer, has a gross combined weight of 33,000 pounds or less (as determined by the Secretary).
(5) **Sale of trucks, etc., treated as sale of chassis and body** — For purposes of
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4051
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
Page 2966
TITLE 26—INTERNAL REVENUE CODE
[§ 4292
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91–258 effective on July 1, 1970,
see section 211(a) of Pub. L. 91–258, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Pub. L. 89–44, title VII, § 701(b)(1), June 21, 1965, 79
Stat. 156, provided that:
‘‘(A) The amendments made by sections 301 and 305
[repealing sections 4231 to 4234 and 4241 to 4243 of this
title and amending this section and section 6040 of this
title] insofar as they relate to the taxes imposed by
section 4231 of the Code, shall apply with respect to ad-
missions, services, or uses after noon, December 31,
1965.
‘‘(B) The amendments made by sections 301 and 305
insofar as they relate to the taxes imposed by section
4241 of the Code, shall apply with respect to—
‘‘(i) dues and membership fees attributable to peri-
ods beginning on or after January 1, 1966;
‘‘(ii) initiation fees (other than initiation fees to
which clause (iii) applies) and amounts paid for life
memberships attributable to memberships beginning
on or after January 1, 1966;
‘‘(iii) initiation fees paid on or after July 1, 1965, to
a new club or organization which first makes its fa-
cilities available to members on or after such date;
and
‘‘(iv) in the case of amounts described in section
4243(b) of the Code, 3-year periods beginning on or
after January 1, 1966.’’
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85–859 effective on first day of
first calendar quarter which begins more than 60 days
after Sept. 2, 1958, see section 1(c) of Pub. L. 85–859,
Sept. 2, 1958, 72 Stat. 1275.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act July 25, 1956, applicable to
amounts p
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4293
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