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Internal Revenue Code, § 4293. Exemption For United States And Possessions

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.
(Aug. 16, 1954, ch. 736, 68A Stat. 511; May 21, 1970, Pub. L. 91-258, title II, Sec. 205(a)(3), 84 Stat. 241; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(B), 90 Stat. 1834; Feb. 10, 1978, Pub. L. 95-227, Sec. 2(b)(3), 92 Stat. 12; Oct. 21, 1978, Pub. L. 95-502, title II, Sec. 202(b), 92 Stat. 1697; Nov. 9, 1978, Pub. L. 95-618, title II, Sec. 201(c)(2), 92 Stat. 3184; Nov. 10, 1988, Pub. L. 100-647, title VI, Sec. 6103(a), 102 Stat. 3711; Nov. 5, 1990, Pub. L. 101-508, title XI, Sec. 11221(c), 104 Stat. 1388-444; Pub. L. 113-295, Div. A, title II, Sec. 221(a)(103)(B)(iii), Dec. 19, 2014.)
BACKGROUND NOTES
AMENDMENTS
2014 - Pub. L. 113-295, Div. A, Sec. 221(a)(103)(B)(iii), struck “subchapter A of chapter 31,”.
1990 - Pub. L. 101-508 inserted ‘subchapter A of chapter 31,’ before ‘section 4041’.
1988 - Pub. L. 100-647 inserted reference to section 4051 of this title.
1978 - Pub. L. 95-618 substituted ‘taxes imposed by sections 4064 and 4121’ for ‘tax imposed by section 4121’.
Pub. L. 95-502 substituted ‘section 4041, chapter 32’ for ‘chapters 31 and 32’.
Pub. L. 95-227 inserted ‘(other than the tax imposed by section 4121)’ after ‘chapters 31 and 32’.
1976 - Pub. L. 94-455 substituted ‘Secretary of the Treasury’ for ‘Secretary’ after ‘The’.
1970 - Pub. L. 91-258 substituted ‘subchapter B’ for ‘subchapters B and C’.
EFFECTIVE DATE OF 2014 AMENDMENT
Amendment by Pub. L. 113-295, Div. A, Sec. 221(a)(103)(B)(iii), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Section 221(b)(2) of Pub. L. 113-295, Div. A, provided the following Savings Provision:
“(2) SAVINGS PROVISION.—If—
“(A) any provision amended or repealed by the amendments made by this section applied to—
“(i) any transaction occurring before the date of the enactment of this Act [Enacted: Dec. 19, 2014],
“(ii) any property acquired before such date of enactment, or
“(iii) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(B) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this section) affect the liability for tax for periods ending after date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 effective Jan. 1, 1991, with exception for contracts binding on Sept. 30, 1990, and at all times thereafter, see section 11221(f) of Pub. L. 101-508, set out as an Effective Date note under section 4001 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 6103(b) of Pub. L. 100-647 provided that: ‘The amendment made by subsection (a) (amending this section) shall take effect on the date of the enactment of this Act (Nov. 10, 1988).’
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-618 applicable with respect to 1980 and later model year automobiles, see section 201(g) of Pub. L. 95-618, set out as an Effective Date note under section 4064 of this title.
Amendment by Pub. L. 95-502 effective Oct. 1, 1980, see section 202(d) of Pub. L. 95-502, set out as an Effective Date note under section 4042 of this title.
Amendment by Pub. L. 95-227 applicable with respect to sales after Mar. 31, 1978, see section 2(d) of Pub. L. 95-227, set out as an Effective Date note under section 4121 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d) of Pub. L. 94-455, set out as a note under section 6013 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title.
[4294. Repealed. Pub. L. 94-455, title XIX, 1904(a)(10), Oct. 4, 1976, 90 Stat. 1812]
Section, added Pub. L. 85-859, title I, 135(a), Sept. 2, 1958, 72 Stat. 1292, and amended Pub. L. 86-344, 2(d), Sept. 21, 1959, 73 Stat. 618; Pub. L. 91-72, title I, 101(j)(28), Dec. 30, 1969, 83 Stat. 529; Pub. L. 91-258, title II, 205(a)(4), May 21, 1970, 84 Stat. 241, provided an exemption from tax for services and facilities furnished to a nonprofit educational organization and defined “nonprofit educational organization”.
Effective Date of Repeal
Repeal effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.
[4295. Repealed. Pub. L. 94-455, title XIX, 1904(a)(11), Oct. 4, 1976, 90 Stat. 1812]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 511, 4295, formerly 4294, renumbered Sept. 2, 1958, Pub. L. 85-859, title I, 135(a), 72 Stat. 1292, related to a cross reference to general administrative provisions.
Effective Date of Repeal
Repeal effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.