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                            29.203 Other Federal tax exemptions.
        
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FAC Number: 2024-03 Effective Date: 02/23/2024
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Subpart29.029.129.229.329.4
Section29.20129.20229.20329.204
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29.203 Other Federal tax exemptions.29.203 Other Federal tax exemptions.       (a) 						            Pursuant to   26 U.S.C.4293, the Secretary of the Treasury has exempted the United States from the communications excise tax imposed in   26 U.S.C.4251, when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20,1947, Internal Revenue Cumulative Bulletin,1947-1, 205.)                                          (b) 						            Pursuant to   26 U.S.C.4483(b), the Secretary of the Treasury has exempted the United States from the federal highway vehicle users tax imposed in   26 U.S.C.4481. The exemption applies whether the vehicle is owned or leased by the United States. (Secretarial Authorization, Internal Revenue Cumulative Bulletin,1956-2, 1369.)    **Parent topic:**  Subpart 29.2 - Federal Excise Taxes
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