[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3112-1]

[Page 20]
 
                       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 
 
  Subpart B_Federal Insurance Contributions Act (Chapter 21, Internal 
                          Revenue Code of 1954)
 
Sec.  31.3112-1  Instrumentalities of the United States specifically 

exempted from the employer tax.

    Section 3112 makes ineffectual as to the employer tax imposed by 
section 3111 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 3111 by an 
express reference to such section or the corresponding section of prior 
law (section 1410 of the Internal Revenue Code of 1939). Thus, the 
general exemptions from Federal taxation granted by various statutes to 
certain instrumentalities of the United States without specific 
reference to the tax imposed by section 3111 or by section 1410 of the 
1939 Code are rendered inoperative insofar as such exemptions relate to 
the tax imposed by section 3111. 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 
employer tax, see Sec.  31.3121(b)(5)-1. For provisions relating to 
services performed for an instrumentality exempt on December 31, 1950, 
from the employer tax, see paragraph (c) of Sec.  31.3121 (b) (6)-1.

                           General Provisions