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22 U.S.C. § 3307 — Exemption from taxation
Federal law — U.S. Code and appendices · legal_authorities
**(a) United States, State, or local taxes** The Institute, its property, and its income are exempt from all taxation now or hereafter imposed by the United States (except to the extent that [section 3310(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section3310/a/3&num=0&edition=prelim) requires the imposition of taxes imposed under chapter 21 of title 26, relating to the Federal Insurance Contributions Act) or by any State or local taxing authority of the United States.
**(b) Charitable contributions; transfers for public, charitable, and religious uses; charitable and similar gifts** For purposes of title 26, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b) of title 26.
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Stable record: federal_law:legal_authorities:record_usc_4ae94f1f65ebb6b9fee84fe8
Source file: Laws/federal/codes/united-states-code/title-22/section-3307-exemption-from-taxation--139dad62df.md
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Source location: Title 22, Chapter 48, § 3307; chapter-048-taiwan-relations.md
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**(a) United States, State, or local taxes** The Institute, its property, and its income are exempt from all taxation now or hereafter imposed by the United States (except to the extent that [section 3310(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section3310/a/3&num=0&edition=prelim) requires the imposition of taxes imposed under chapter 21 of title 26, relating to the Federal Insurance Contributions Act) or by any State or local taxing authority of the United States.
**(b) Charitable contributions; transfers for public, charitable, and religious uses; charitable and similar gifts** For purposes of title 26, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b) of title 26.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Findings** The President having terminated governmental relations between the United States and the governing authorities on Taiwan recognized by the United States as the Republic of China prior to January 1, 1979, the Congress finds that the enactment of this chapter is necessary—
(1) to help maintain peace, security, and stability in the Western Pacific; and
(2) to promote the foreign policy of the United States by authorizing the continuation of commercial, cultural, and other relations between the people of the United States and the people on Taiwan.
**(b) Policy** It is the policy of the United States—
(1) to preserve and promote extensive, close, and friendly commercial, cultural, and other relations between the people of the United States and the people on Taiwan, as well as the people on the China mainland and all other peoples of the Western Pacific area;
(2) to declare that peace and stability in the area are in the political, security, and economic interests of the United States, and are matters of international concern;
(3) to make clear that the United States decision to establish diplomatic relations with the People’s Republic of China rests upon the expectation that the future of Taiwan will be determined by peaceful means;
(4) to consider any effort to determine the future of Taiwan by other than peaceful means, including by boycotts or embargoes, a threat to the peace and security of the Western Pacific area and of grave concern to the United States;
(5) to provide Taiwan with arms of a defensive character; and
(6) to maintain the capacity of the United States to resist any resort to force or other forms of coercion that would jeopardize the security, or the social or economic system, of the people on Taiwan.
**(c) Human rights** Nothing
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 3301
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Federal Insurance Contributions Act.”
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3128
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Federal law — U.S. Code and appendices · legal_authorities
Page 1335
TITLE 22—FOREIGN RELATIONS AND INTERCOURSE
§ 3308
1 So in original. Probably should not be capitalized.
quired by or pursuant to the laws of the United
States to enter into, perform, enforce, or have in
force an agreement or transaction relative to
Taiwan, such agreement or transaction shall be
entered into, performed, and enforced, in the
manner and to the extent directed by the Presi-
dent, by or through the Institute.
(c) Preemption of laws, rules, regulations, or
ordinances of District of Columbia, States, or
political subdivisions of States
To the extent that any law, rule, regulation,
or ordinance of the District of Columbia, or of
any State or political subdivision thereof in
which the Institute is incorporated or doing
business, impedes or otherwise interferes with
the performance of the functions of the Institute
pursuant to this chapter, such law, rule, regula-
tion, or ordinance shall be deemed to be pre-
empted by this chapter.
(Pub. L. 96–8, § 6, Apr. 10, 1979, 93 Stat. 17.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section effective as of January 1, 1979, see section 18
of Pub. L. 96–8, set out as a note under section 3301 of
this title.
§ 3306. Services to United States citizens on Tai-
wan
(a) Authorized services
The Institute may authorize any of its em-
ployees on Taiwan—
(1) to administer to or take from any person
an oath, affirmation, affidavit, or deposition,
and to perform any notarial act which any no-
tary public is required or authorized by law to
perform within the United States;
(2) To 1 act as provisional conservator of the
personal estates of deceased United States
citizens; and
(3) to assist and protect the interests of
United States persons by performing other
acts such as are autho
Source: Supplied 2024 U.S. Code historical extraction · 22 U.S.C. § 3307
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